For a supply outside reverse charge, within how many days of the supplier’s invoice must the recipient ordinarily pay the value plus tax to avoid the non-payment consequence under Section 16(2) of…

The second proviso to section 16(2) of the CGST Act, 2017 requires a recipient to pay the supplier the value of supply plus tax within 180 days from the date of the invoice, except for supplies under reverse charge; otherwise the credit taken is added to its output tax liability with interest. The credit can be taken again once payment is made.