Enumerate the legal provisions to determine the time of supply of service, which are taxable under reverse charge.

Time of supply of service taxable under reverse charge is the earlier of the following dates : Date of payment 61 st day from the date of issue of invoice, in cases where invoice is required to be issued by the supplierDate of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient. In case invoice is to be issued by the recipient, he is required to issue the said invoice within a period of 30 days from the date of receipt of the said supply of goods and/or services, as the case may be.