Which of the following statements is true in relation to the non-payment of consideration by the Gujarat godown to Delhi godown?

(A) The Gujarat godown shall reverse the ITC availed on the goods received from Delhi and also required to pay interest computed from the date of invoice till the date of reversal of ITC.

(B) The Gujarat godown shall reverse the ITC availed on the goods received from Delhi and no interest shall be applicable.

(C) The restriction of 180 days for payment of consideration is not applicable in the present case.

(D) The Delhi godown shall issue a credit note to Gujarat godown to reverse the supply.