Section 13(2)(b) in Andhra Pradesh Goods and Services Tax Act, 2017
(b)the date of provision of service, if the invoice is not issued within the period prescribed under [***] [Omitted 'sub-section (2)' by Act No. 23 of 2018, dated 19.10.2018.] of section 31 or the date of receipt of payment, whichever is earlier; or