This is part of GST Patch implementation work.
GST : Path to GST Implementation - Patch Details (Doc ID 2268465.1)
During the patching cycle the package AP_INVOICES_UTILITY_PKG will get INVALID due to Wrong Number of Argument change in AP_CHECK_GDF_VALID section.
To fix this issue try apply the patch as per Oracle Suggestion
For Release 12.2.x:
fv patch/115/sql FVGTSUTB.pls 120.1.12020000.48
ap patch/115/sql apinvutb.pls 120.79.12020000.13
Please Refer Below Doc from Oracle,
R12 AP: AP_INVOICES_UTILITY_PKG Package Body is Invalid Due to PLS-00302: component 'AP_CHECK_GDF_VALID' must be declared (Doc ID 1934300.1)
Hope it Helps !!

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