The freight of the goods in transit should be withheld when the invoice is not received.

If the freight of the purchased goods is not prepaid by the invoice:

Debit: inventory goods, etc. do not include deductible input tax,

Loan: accounts payable-estimated accounts payable,

If the freight for selling goods has not received the invoice withholding:

Debit: Sales expenses do not include deductible input tax.

Credit: accounts payable-estimated accounts payable.