What is the time limit within which the recipient of supply is liable to pay the value of supply with taxes to the supplier of services/goods to avail the input tax credit?

In terms of second proviso to Section 16(2) of the CGST Act, the time limit prescribed is one hundred and eighty days (180 days) from the date of issue of invoice by the supplier of services/goods. If the recipient fails to pay the value of supply (with tax) within 180 days, such input tax credit would be payable by the recipient along with applicable interest.
The above time limit is not applicable to supplies that are liable to tax under reverse charge mechanism.

(ICAI FAQ PUBLICATION 06-09-2017 INPUT TAX CREDIT: FAQ NO.6)