Homeinventory
Overseas warehousepartner = keeper
Title stays with the company · no sale yet · no PE abroad
Doc 01Delivery challan
not a tax invoice — GST basis for the movement
Doc 02Proforma invoice
for the customs broker — files the shipping bill
Doc 03Warehousing agreement
partner is keeper, not buyer
ERP · stock movement
MovementHome plant→Overseas storage locationinventory stays on the books
No GST
No revenue
GSTGreen
CustomsGreen
FEMAGreen
IND AS 115Green
Monitored
Deemed-supply clock
statutory window — sold or returned, or GST triggers with no sale
Monitored
FEMA realisation mismatch
bank informed upfront — not a year-end surprise
At customer pickup / releaseTax invoice
ExportZero-rated
RevenueRecognised here
BasisIND AS 115
One process, all sign off· traps caught upfront