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On a 27 Months visa when can you apply for ILR is it 28 day before you have entered into UK,

Also once you have don your Life in UK Test & got ILR, when can you apply for a British passport.

Also is it SET (M) Form we need to fill in for a settlement visa.

Thanks

What is the date of issue of settlement visa (entry clearance as spouse/partner of settled person / British citizen)?
When did the person in question enter UK on that visa?
What is the expiry date of the visa?

Only a British citizen can apply for British passport.

SET(M) form is for settlement application, not for settlement visa.