ATOZ Ltd supplied goods from its factory at Bikaner to PQR Ltd under a contract for the goods to be delivered at the factory of PQR Ltd located at Udaipur. The goods were removed on 9th September, 2019 from the factory o

ATOZ Ltd supplied goods from its factory at Bikaner to PQR Ltd under a contract for the goods to be delivered at the factory of PQR Ltd located at Udaipur. The goods were removed on 9th September, 2019 from the factory of ATOZ Ltd and were delivered to the factory of PQR Ltd located at Udaipur on 15th September, 2019. The invoice was issued on 18th September, 2019 and the payment was credited to the bank account of ATOZ Ltd on 20th October, 2019 for which the entry in the books was made on 19th Sept. 2019 when the cheque was received. The time of supply in this case will be __________.