Time of supply of goods sec 12

Gauthami (Student CA Final ) (431 Points)

22 September 2018  
it is given in notification no.66/2017 dated 15-11-2017 that all registered persons except composite suppliers should consider for time of supply u/s 12 is 12(2)(a). my question is in which cases will be both date of invoice and date of receipt of payment will be considered for TOS calculation of goods?