Determine the time of supply under CGST Act, 2017 by giving reason in brief in the following independent cases assuming that GST is payable under reverse charge mechanism (RCM): S. No. Date of payment by recipient for su

Time of Supply under CGST Act, 2017 (RCM): S. No. Date of payment by recipient for supply of services (1) Date of issue of invoice by supplier of services (2) Date immediately following 60 days from invoice (3) Time of Supply of service (earlier of (1) and (3)) (4) i. August 11, 2021 June 29, 2021 August 29, 2021 August 11, 2021 ii. August 11, 2021 June 01, 2021 August 01, 2021 August 01, 2021 iii. Part payment made on June 30, 2021 and balance amount paid on September 01 June 29, 2021 August 29, 2021 June 30, 2021 for part payment and August 29, 2021 for balance amount iv. Payment is entered in the books of account on June 28 and debited in recipient's bank account on June 30 June 01, 2021 August 01, 2021 June 28, 2021 v. Payment is entered in the books of account on June 30 and debited in recipient bank account on June 26 June 29, 2021 August 29, 2021 June 26, 2021