Time of supply of goods.

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....lier 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 31, 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 supplier of taxable goods receives an amount up to one thousand ru....

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....of supply shall be the earliest of the following dates, namely:- (a) the date of the receipt of goods; or (b) the date of payment as is entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or (c) the date immediately following thirty days from the date of issue of invoice or any other docu....