The time of supply (TOS) as per CGST Act, 2017 under Reverse Charge Mechanism (RCM) shall be __________.

(A) the date of receipt of goods

(B) the date of payment as entered in books of the recipient or the date on which the payment is debited in his bank account whichever is earlier

(C) the date immediately following 30 days from the date of issue of invoice or any other documents

(D) earliest of (a) or (b) or (c)