What would generally be the date of payment for ascertaining time of supply of services

The ‘date of payment’ referred in provisions relating to time of supply of services shall be the earliest of the following:
(a) date when the payment entry in relation to supply of services is recorded in books of accounts of the supplier; or
(b) date on which the payment is credited to supplier’s bank account.

(ICAI FAQ PUBLICATIONS 06-09-2017 TIME OF SUPPLY OF SERVICES: FAQ NO. 15)