Section 13(2)(b) in The Himachal 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 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