Time of Supply under GST

4. How to determine the TOS of goods when the tax is to be paid on reverse charge basis?

1. The date of receipt of goods.

OR

2. The date on which the recipient recorded the payment in his books.

OR

OR

3. The date immediately following 30 days from the date of issue of the invoice. or any other legal document in lieu of invoice by the supplier.

5. How to determine the TOS of services when the tax is to be paid on reverse charge basis? 

1. The date on which the recipient recorded the payment in his books.

OR

OR

2. The date immediately following 60 days from the date of issue of the invoice or any other legal document in lieu of invoice by the supplier.

6. TOS of goods or services related to an addition to the value of supply by way of interest, late fees or penalty.