Question
Can I claim ITC if my supplier has not filed GSTR-1?
Answer
Bottom line: No — if the invoice does not appear in your GSTR-2B because the supplier has not filed, you cannot claim that input tax credit yet.
1. The rule
Section 16(2)(aa) allows ITC only for invoices reflected in GSTR-2B. A supplier who misses GSTR-1 keeps that credit out of your 2B.
2. What to do
Follow up with the supplier to file, and claim the credit in the period it finally appears, within the overall time limit.
3. Why it matters
Supplier compliance directly affects your working capital, so reconcile every month.
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This answer is general information based on the law as it stood when written and is not professional advice on your specific situation. Verify the current position and consult a qualified professional before acting. See our disclaimer.