Is ITC available if payment is made after 180 days to supplier.

gst is paid according to time of supply concept

as per this concept
time of supply of goods will be earliest of following

1. date of issue of invoice.
2. date of receipt of payment.

Sir but the question is that when we make supply the invoice is being send to buyer on that time. like if I m purchasing goods on 20 august then the invoice is also be received on that day although the payment is made later on. Then the credit is also be taken in august.

Yes you will take the credit on 20 Aug. And you will make the payment to vendor later on. Till this point your understanding is correct. Now come to your payment time at a later date. This 'later on ' cannot exceed 180 days from the date of invoice. You have to make the payment within 180 days else the credit you took in Aug needs to be reversed. Hope this clarifies

ohkk it means that ITC have to be reversed at that time. Thank you Sir .

how to know purchaser is not made payment within 180 days....plzz answer