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

What is the time of supply of service in case of tax payable under reverse charge?
Question 8
Bill
Time of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. What is the time of supply of service in case of tax payable under reverse charge?
Ans. The time of supply will be the earlier of the following dates:
a) date on which payment is made; or
b) the date immediately following sixty days from the date of issue of invoice by the supplier.

Statute, statutory provisi

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