Section 13(2)(b) in The Punjab 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) of' by Punjab Act No. 1 of 2019, dated 8.1.2019.] section 31 or the date of receipt of payment, whichever is earlier; or