Find out the Time of Supply in the following cases in which GST is payable under reverse charge basis: Date of receipt of goods/services Date of payment by recipient of goods/services Date of issue of Invoice by supplier

Time of Supply under Reverse Charge Basis: Good/Services Date of receipt of goods/services (1) Date of payment (2) Date of issue of invoice (3) Date immediately following 30/60 days from date of Invoice (4) Time of Supply (5) Goods 04/07/2022 12/08/2022 29/06/2022 30/07/2022 Earlier of (1), (2) and (4). 04/07/2022 Services 25/06/2022 10/08/2022 29/06/2022 29/08/2022 Earlier of (2) and (4). 10/08/2022 Goods 01/07/2022 27/06/2022 (Dt. of debit in bank a/c) 28/06/2022 29/07/2022 Earlier of (2) and (4). 27/06/2022 Goods 03/08/2022 12/08/2022 26/06/2022 27/07/2022 Earlier of (1), (2) and (4). 27/07/2022 Services 08/07/2022 08/08/2022 20/07/2022 19/09/2022 Earlier of (2) and (4). 08/08/2022