Determine the time of supply from the given information in each of the following independent cases: Particulars Date Supplier invoices goods taxable…

Determination of time of supply: The time of supply of goods on which GST is payable on reverse charge basis will be the earliest of the following dates: Date on which the goods are received i.e. May 12, orDate on which payment is recorded in the books of account of the recipient, or the date on which the same is debited in his bank account, whichever is earlier i.e. May 30, orDate immediately following 30 days from the date of issue of invoice by the supplier i.e. June 3. Accordingly, in the above case, time of supply shall be May 12, being earliest of above three dates. The time of supply of goods on which GST is payable on reverse charge basis will be the earliest of the following dates: Date on which the goods are received i.e. June 12, orDate on which payment is recorded in the books of account of the recipient, or the date on which the same is debited in his bank account, whichever is earlier i.e. July 3, orDate immediately following 30 days from the date of issue of invoice by the supplier i.e. June 4. Accordingly, in the above case, time of supply shall be June 4, being earliest of above three dates.