Section 12(2)(a) in The Himachal 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 Himachal Pradesh Act No. 1 of 2019, dated 24.1.2019.] of section 31, to issue the invoice with respect to the supply; or