Is GST on reverse charge basis payable even if payment to supplier is not made

Section 12 and 13 of the CGST Act provide that the time of supply in case of supplies liable to payment of GST on reverse charge basis is on actual payment to supplier. Hence, unless payment is made, reverse charge is not payable.

(ICAI FAQ PUBLICATION 06-09-2017  REVERSE CHARGE : FAQ NO. 37)