Time of supply of services.

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....:- (a) the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under 1[****] section 31 or the date of receipt of payment, whichever is earlier; or (b) the date of provision of service, if the invoice is not issued within the period prescribed under 1A[****] section 31 or the date of receipt of payment, whichever is earlier; or (c) the date on whic....

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....he payment is credited to his bank account, whichever is earlier. (3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earlier of the following dates, namely:-- (a) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is e....

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.... the date of payment, whichever is earlier. (4) 5[****] (5) Where it is not possible to determine the time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall-- (a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or (b) in any other case, be the date on which the tax is paid. ....