[Solved] Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case recipient of goods is liable to pay tax under reverse charge mechanism. Date of Invoice : 01-10-2019 Date of receipt of goods : 15-10-2019 Date of payment in books : 10-10-2019 Date of debit of payment in Bank A/c : 12-10-2019

Q.	Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case recipient of goods is liable to pay tax under reverse charge mechanism. Date of Invoice : 01-10-2019 Date of receipt of goods : 15-10-2019 Date of payment in books : 10-10-2019 Date of debit of payment in Bank A/c : 12-10-2019
A.	Date of Invoice : 01-10-2019
B.	Date of receipt of goods : 15-10-2019
C.	Date of payment in books : 10-10-2019
D.	Date of debit of payment in Bank A/c : 12-10-2019
Answer» A. Date of Invoice : 01-10-2019

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