What is time of supply of service in case of tax payable under reverse charge?

What is time of supply of service in case of tax payable under reverse charge?
Question 12
Bill
Time of Supply
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 12. What is time of supply of service in case of tax payable under reverse charge?
Ans. The time of supply will be the earliest of the following dates:
a) date of receipt of services;
b) date on which payment is made;
c) date of receipt of invoice;
d) date of debit in the books of accounts by supplier.
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