If the payment to the supplier of goods or services is not made within----- from the date of issue of invoice, the input tax credit on such goods or services cannot be availed.

If the payment to the supplier of goods or services is not made withi

1.	If the payment to the supplier of goods or services is not made within----- from the date of issue of invoice, the input tax credit on such goods or services cannot be availed.
A.	6 months
B.	180 days
C.	45 days
D.	30 days
Answer» C. 45 days