Gst set off reverse due to non payment within 180 days

According to Rule 37 of the CGST Rules, if a taxpayer fails to pay the supplier for an inward supply of goods or services within 180 days of the invoice date, they must reverse the input tax credit (ITC) claimed along with the interest payable.

However, if the payment is made after 180 days, the taxpayer can reclaim the ITC that was initially reversed.

This is not subject to the time limit of 180 days. In your case, since you paid the supplier after 180 days, you can reclaim the ITC that was reversed. 

You should maintain proper documentation to support the payment made and the ITC reclaimed. 

It's recommended that you consult with a tax professional or accountant to ensure you comply with the GST regulations and accurately claim the ITC. They can help you navigate the process and address any concerns with the GST audit.