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

What is the time of supply of goods in case of tax payable under reverse charge?
Question 7
Bill
Time of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. What is the time of supply of goods 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 goods; or
b) date on which payment is made; or
c) the date immediately following 30 days from the date of issue of invoice by the supplier.
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