Section 13(2)(b) in Bihar 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 Bihar Act No. 14 of 2018, dated 10.12.2018.] of section 31 or the date of receipt of payment, whichever is earlier; or