time of supply

15.11.2017

As per Section 12 (2) of CGST Act 2017 : (Forward Charges )

Time of Supply:

a) Date of invoice or Last date to issue invoice u/s 31(1)

OR 

b) Date of Payment 

Whichever is earlier 

 In this case Date of payment i.e 02/12/2017 being earlier of the two will be Time of Supply.

As per Section 12 (3) of CGST Act 2017 : (Reverse Charges )

a) Date of Receipt of Goods

b) Date of Payment 

c) Date immediately after 30days of Date of Invoice 

Whichever  is earlier 

So In case of Reverse charge, Time of Supply is the date of receipt of Goods i.e 15/11/2017 being earlier of the above three.