@HarjotDhillon It is just a convention. It's easier to picture something varying by ±90° because this is a relatively small change. By contrast moving by 270° means moving ³⁄₄ of a wavelength.
@JohnRennie possible explanation that I thought was that voltage come in circuit before current starts flowing. Time gap is small (just microseconds) but not exactly zero. Maybe that's why we take voltage as reference point.