Gst set off reverse due to non payment within 180 days

in fy 20-21 rs. 250000 payment to supplier paid after 180 days and now department issue gst audit for same fy 20-21 and they disallow set off equivalent to payment not paid to supplier, but after ending 180 days clients paid all dues to creditors but still officer don't accept it and deny its set off and charge interest also, is there any provision in gst law under which payment made after 180 days is allowed.