Question 7 - What is the time of supply of goods in case of tax payable under reverse charge? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 7. What is the time of supply of goods in case of tax payable under reverse charge? Ans. The time of supply will be the earliest of the following dates: a) date of receipt of goods; or b) date on which payment is made; or c) the date immediately following 30 days from the date of issue of invoice by the supplier.