Banshi Lal & Co., a firm of Tax Consultants, issued invoice for services rendered to Mr. Amit on 7th September, 2025. Determine the time of supply in the following independent cases in the context on CGST Act, 2017:

As per section 13, the time of supply of services taxable under forward charge is (a) date of issue of invoice or date of receipt of payment, whichever is earlier, if the same is issued within 30 days from the date of supply of service; or (b) date of provision of service or date of receipt of payment, whichever is earlier, if the invoice is not issued within 30 days from the date supply of service; or (c) date of receipt of payment would be the earlier of the following in a case where the provisions of clause (a) or clause (b) do not apply: date of credit in the bank account or the date of entry in the books of account, whichever is earlier. In accordance with the aforesaid provisions, the time of supply in the three independent cases will be: 1st August, 2025 since the invoice is not issued within 30 days of supply of service. 7th September, 2025 since the invoice is issued within 30 days of supply of service and the payment is received after the issuance of invoice. 13th August, 2025 viz., earlier of date of issuance of invoice (7th September, 2025) or date of receipt of payment 13th August, 2025)