Is condition to pay supplier within 180 days applicable to supplies covered by reverse charge

This condition is found in proviso to section 16(2) and applies where tax is charged by the supplier. There is no exception created in Rule 37 in respect of reverse charge. Hence, this condition would also apply to suppliers attracting Section 9(3) and 9(4).

(ICAI FAQ PUBLICATION 06-09-2017 REVERSE CHARGE : FAQ NO.38)