Section 13(2)(b) in Uttarakhand 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 Uttarakhand Act No. 31 of 2018, dated 11.10.2018.] of section 31 or the date of receipt of payment, whichever is earlier; or