Time of supply of goods

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....section. (2) The time of supply of goods shall be the earlier of the following dates, namely,- (a) the date of issue of invoice by the supplier or the last date on which he is required, under section 28, to issue the invoice with respect to the supply; or (b) the date on which the supplier receives the payment with respect to the supply: PROVIDED that where the ....

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....n reverse charge basis, the time of supply shall be the earliest of the following dates, namely- (a) the date of the receipt of goods, or (b) the date on which the payment is made, or (c) the date immediately following thirty days from the date of issue of invoice by the supplier: PROVIDED that where it is not possible to determine the time of supply under claus....