Sham Ltd., located in Mumbai, is receiving legal services from a lawyer Mr. Gyan, registered under GST. The aggregate turnover of Sham Ltd. in the preceding financial year is 42 lakh. The information regarding date of payment, invoice etc. is as follows- Invoice issued by Mr. Gyan on 15th April Payment debited in the bank account of Sham Ltd. on 5th May Date of payment entered in books of accounts of Sham Ltd.: 1st May What is time of supply of services? 1st May 5th May 15th June 15th April