Section 13(2)(a) in The Maharashtra 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 [***] [Deleted 'sub-section (2) of' by Maharashtra Act No. 67 of 2018, dated 14.12.2018.] of section 31 or the date of receipt of payment, whichever is earlier ; or