Ajay Chandra an agriculturist supplies raw-cotton to Bhilwara Textiles, manufacturers of Cotton Shirts. Details of events with date taken place in this transaction are: Event Date (i) Placement of order for 2 Ton of Cott

Ajay Chandra an agriculturist supplies raw-cotton to Bhilwara Textiles, manufacturers of Cotton Shirts. Details of events with date taken place in this transaction are: Event Date (i) Placement of order for 2 Ton of Cotton 02.4.21 (ii) Bhilwara Textiles received goods 12.5.21 (iii) Invoice issued by Ajay Chandra 15.5.21 (iv) Payment by cheque made by buyer by recording in books of accounts 20.5.21 (v) Amount credited in bank account of Ajay Chandra and debited in bank of buyer 24.5.21 Time of supply (TOS) as per provisions of CGST Act, 2017 in this case would be __________.