diff --git a/app/Import/Transformer/Zoho/ClientTransformer.php b/app/Import/Transformer/Zoho/ClientTransformer.php
index b5014960c4d7..6eafc140e6d3 100644
--- a/app/Import/Transformer/Zoho/ClientTransformer.php
+++ b/app/Import/Transformer/Zoho/ClientTransformer.php
@@ -28,7 +28,7 @@ class ClientTransformer extends BaseTransformer
     public function transform($data)
     {
         if (isset($data['Company Name']) && $this->hasClient($data['Company Name'])) {
-            throw new ImportException('Client already exists');
+            throw new ImportException('Client already exists => '. $data['Company Name']);
         }
 
         $settings = new \stdClass;
@@ -40,7 +40,7 @@ class ClientTransformer extends BaseTransformer
 
         $client_id_proxy = array_key_exists('Customer ID', $data) ? 'Customer ID' : 'Primary Contact ID';
 
-        return [
+        $data = [
             'company_id'    => $this->company->id,
             'name'          => $this->getString($data, 'Display Name'),
             'phone'    		=> $this->getString($data, 'Phone'),
@@ -72,5 +72,7 @@ class ClientTransformer extends BaseTransformer
                 ],
             ],
         ];
+
+        return $data;
     }
 }
diff --git a/app/Import/Transformer/Zoho/InvoiceTransformer.php b/app/Import/Transformer/Zoho/InvoiceTransformer.php
index 1ec99eca3520..45b72b39ce88 100644
--- a/app/Import/Transformer/Zoho/InvoiceTransformer.php
+++ b/app/Import/Transformer/Zoho/InvoiceTransformer.php
@@ -40,7 +40,8 @@ class InvoiceTransformer extends BaseTransformer
 
         $transformed = [
             'company_id'   => $this->company->id,
-            'client_id'    => $this->getClient($this->getString($invoice_data, 'Customer ID'), $this->getString($invoice_data, 'Primary Contact EmailID')),
+            // 'client_id'    => $this->getClient($this->getString($invoice_data, 'Customer ID'), $this->getString($invoice_data, 'Primary Contact EmailID')),
+            'client_id'    => $this->harvestClient($invoice_data),
             'number'       => $this->getString($invoice_data, 'Invoice Number'),
             'date'         => isset($invoice_data['Invoice Date']) ? date('Y-m-d', strtotime($invoice_data['Invoice Date'])) : null,
             'due_date'     => isset($invoice_data['Due Date']) ? date('Y-m-d', strtotime($invoice_data['Due Date'])) : null,
@@ -80,4 +81,77 @@ class InvoiceTransformer extends BaseTransformer
 
         return $transformed;
     }
+
+    private function harvestClient($invoice_data)
+    {
+
+        $client_email = $this->getString($invoice_data, 'Primary Contact EmailID');
+
+        if (strlen($client_email) > 2) {
+            $contacts = \App\Models\ClientContact::whereHas('client', function ($query) {
+                $query->where('is_deleted', false);
+            })
+            ->where('company_id', $this->company->id)
+            ->where('email', $client_email);
+
+            if ($contacts->count() >= 1) {
+                return $contacts->first()->client_id;
+            }
+        }
+
+        $client_name = $this->getString($invoice_data, 'Customer Name');
+
+        if(strlen($client_name) >= 2) {
+            $client_name_search = \App\Models\Client::where('company_id', $this->company->id)
+                ->where('is_deleted', false)
+                ->whereRaw("LOWER(REPLACE(`name`, ' ' ,''))  = ?", [
+                    strtolower(str_replace(' ', '', $client_name)),
+                ]);
+
+            if ($client_name_search->count() >= 1) {
+                return $client_name_search->first()->id;
+            }
+        }
+
+        $customer_id = $this->getString($invoice_data, 'Customer ID');
+
+        $client_id_search = \App\Models\Client::where('company_id', $this->company->id)
+            ->where('is_deleted', false)
+            ->where('id_number', trim($customer_id));
+
+        if ($client_id_search->count() >= 1) {
+            return $client_id_search->first()->id;
+        }
+
+
+        $client_repository = app()->make(\App\Repositories\ClientRepository::class);
+        $client_repository->import_mode = true;
+
+        $client = $client_repository->save(
+            [
+                'name' => $client_name,
+                'contacts' => [
+                    [
+                        'first_name' => $client_name,
+                        'email' => $client_email,
+                    ],
+                ],
+                'address1' => $this->getString($invoice_data, 'Billing Address'),
+                'city' => $this->getString($invoice_data, 'Billing City'),
+                'state' => $this->getString($invoice_data, 'Billing State'),
+                'postal_code' => $this->getString($invoice_data, 'Billing Code'),
+                'country_id' => $this->getCountryId($this->getString($invoice_data, 'Billing Country')),
+            ],
+
+            \App\Factory\ClientFactory::create(
+                $this->company->id,
+                $this->company->owner()->id
+            )
+        );
+
+        $client_repository = null;
+                
+        return $client->id;
+
+    }
 }