When does the liability to charge GST arise in respect of supply of goods?

Section 12 of the MGL provides for time of supply of
goods. The time of supply of goods shall be the earliest of
the following namely,
(i) the date on which the goods are removed by
the supplier, where the supply of goods require
removal; or
(ii) the date on which the goods are made available
where the supply does not require removal; or
(iii) the date on which the supplier issues invoices
with respect to the supply where the above two
situations do not apply; or
(iv) the date on which the recipient shows the receipt
of the goods in his books of accounts.