Section 13(2)(a) in Andhra 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 Act No. 23 of 2018, dated 19.10.2018.] of section 31 or the date of receipt of payment, whichever is earlier; or