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Device twin metadata always maintains the last updated timestamp for any modifications. This is the UTC timestamp maintained in the metadata.

Device twin format is a JSON format in which the tags, desired, and reported properties are stored; here is a sample JSON with different nodes showing how it is stored:

"tags": {
  "$etag": "1234321",
   "location": {
    "country": "India"
    "city": "Mumbai",
    "zipCode": "400001"
  }
},
"properties": {
  "desired": {
    "latitude": 18.75,
    "longitude": -75.75,
    "status": 1,
    "$version": 4
  },
  "reported": {
    "latitude": 18.75,
    "longitude": -75.75,
    "status": 1,
    "$version": 4
  }
}