Section 13(2)(a) in The Himachal Pradesh Goods and Services Tax Act, 2017
(a)the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under [***] [Omitted 'sub-section (2)' by Himachal Pradesh Act No. 1 of 2019, dated 24.1.2019.] of section 31 or the date of receipt of payment, whichever is earlier; or