Reversal of input tax credit in the case of non-payment of consideration

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....h tax is payable on reverse charge basis, but fails to pay to the supplier thereof, the amount towards the value of such supply ^4[, whether wholly or partly,] along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall pay ^5[or reverse] an amount equal to the input tax credit availed in respect of such supply ^6[, proportionat....

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....ubsequently makes the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the input tax credit referred to in sub-rule (1).] (3) ^3[****] (4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-availing of any credit, in accordance with the provisions of the Act....

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....ch amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice: Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16. ....