Answer

1. F

   Facts

   No, not for now. ITC can be claimed only on invoices your supplier has reported in GSTR-1 or IFF and that appear in your GSTR-2B. Payment to the supplier alone does not give credit.

2. P

   Provisions and law

   • Sec 16(2)(aa), CGST Act 2017ITC is allowed only if the supplier has reported the invoice in GSTR-1 or IFF and it is communicated to the recipient.
   • Rule 36(4), CGST Rules 2017ITC can be taken only on invoices and debit notes furnished by suppliers in GSTR-1 or IFF and communicated in GSTR-2B.
3. A

   Analysis

   Sec 16(2)(aa) and Rule 36(4) tie your credit to what the supplier reports. If you paid ₹1,18,000 including ₹18,000 GST and the invoice is missing, the ₹18,000 waits until the supplier files GSTR-1 or GSTR-1A. Once it appears in a later month's 2B, you claim it in that month's GSTR-3B. Keep following up, because after 30 November of the next year the credit is lost.

4. C

   Conclusion

   1. 1Check whether the supplier has filed GSTR-1 for that month on Search Taxpayer.
   2. 2Write to the supplier with invoice number, date, value and your GSTIN.
   3. 3Use the portal's Communication Between Taxpayers facility to log the request.
   4. 4Hold the GST part of future payments until the invoice appears, if your terms allow.
   5. 5Claim the ITC in the month it shows in 2B.

Claiming ITC on an invoice not in 2B can trigger a DRC-01C intimation and a demand with interest.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.