Section 12(2)(a) in Andhra Pradesh Goods and Services Tax Act, 2017
(a)the date of issue of invoice by the supplier or the last date on which he is required, under [***] [Omitted 'sub-section (1)' by Act No. 23 of 2018, dated 19.10.2018.] of section 31, to issue the invoice with respect to the supply; or