Time of Supply under Reverse Charge: earliest of payment receipt, supplier invoice limit, recipient invoice, with books-entry fallback. Time of supply under the reverse charge mechanism is the earliest of: receipt of payment (or its credit/debit in accounts), the date immediately following sixty days from the supplier's invoice or equivalent document, or the recipient's invoice date where the recipient issues the invoice; failing these, the time of supply is the date of entry of the transaction in the recipient's books of account.