Time of supply of services in case of reverse charge

Section 13(3) of CGST Act, 2017

In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earlier of the following dates, namely-

a) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier, or 

b) The date immediately following 60 days from the date of issue of invoice or any other document, by whatever name called , in lieu thereof by the supplier.