GST REFUND / LIABILITY PERIOD FOR PAYMENT OF CREDITORS BILL DUES FOR GST CLAIM BACK

Sir
I don't think that there is any such clause in GST, yes in case merchant exporter : the goods he procure (on concession rate) to export , the export should be done in 90 days.

2ndly under sec 16 Cgst act, payment not made to creditor within 180 day , the recipient has to reverse the ITC for such bills

moreover if there is any such clause ,I revert u soon

Other expert Opinion is also required !!!