Gst on foreign exchange losd

Import of service, invoice ereceived from foreign party for 2000 usd .
Invoice date is 01.11.22

Accounting made on 06.01.23
as 2000 USD *80 INR rate =160000

Actual payment made on 10.03.23
as 2000 USD *85 INR rate =170000

GST charged on 160000 @ 18% =28800. Delay in accounting 66 days from invoice date (point of taxation )

Credit to party 160000 , but actual payment made 170000.

10000 foreign exchange loss.
My question are as under

whether gst rcm is to be consider on 160000 or 170000 ( is gst applicable on foreign exchange loss ,when payment made after 60 days )

If gst charged after 60 days and also paid after 60 daya , then interest ,penalty applicable.If yes what is rate of %.

please guide