Time of supply

in my opinion September 

in my opinion September 

In October month ewaybill is received date

Is it a Supply of Goods or Supply of Services ???
When was the Payment received ???

It is suplly of goods and payment was made after innvoice date

Time of supply will be 30/9/2020, but the Recepeint claim ITC only when the goods being received.
As Due to non Applicability of GSTR 2 return for inward supply ,the taxpayer is not required to report purchases , only ITC need to be declare in GSTR3b , hence Book the bill 30/9/2020 but ITC need to be claimed only when the goods being received.
In your case you have file the sept 20 month return on 10/10/2020 but the goods being received on 10/10/2020, so you are required to claim ITC in November .

Refer Section 16 of CGST.

* being received on *15/10/20

* being received on *15/10/20

* being received on *15/10/20

Thanks Sir For Clarification

you are always welcome