What will be the time of supply of goods, generally

Generally, in terms of Section 12 of the CGST Act, 2017, the time of supply of goods shall be the earliest of the following:
(a) Date of issue of invoice; or
(b) Due date of issue of invoice; or
(c) Date on which payment is entered in books of accounts of the supplier; or
(d) Date on which payment is credited to the bank account.

(ICAI FAQ PUBLICATIONS 06-09-2017 TIME OF SUPPLY OF GOODS : FAQ NO 2)