Time of supply in case of RCM - Goods and Services Tax - GST

Dear Expert member Please check this example is correct or not in case of Time of supply of goods under RCM. my concern about calculation of Date immediately following 30 days from the date of issue of invoice Example - Mint Industries Ltd., a registered supplier, give order of material from Green INC, USA on 13 th August (goods order date). The relevant invoice for $ 1,20,000/- is raised by Green Inc on 18 th August. Mint Industries Ltd. Makes the payment against the said invoice 22 nd September but goods received as on 27 th December. Provisions Time of supply, earliest of the following dates Date of receipt of goods, or the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier ; or Date immediately following 30 days from the date of issue of invoice or any other legal document in lieu of invoice by the supplier. In this case - As per term Sec. 12 (3) , Time of supply, earliest of the following dates :- Date of receipt of goods 27 th December Date immediately following 30 days from the date of issue of invoice 17 th September Date of receipt of payment by the supplier- 22 nd September Therefore, time of supply of goods 17 th September.