Can i avail ITC of Feb 2022 to pay Tax of Jan 2022?

Supplier invoice belongs to Jan 22? If yes, supplier will file GSTR1 in the month of Feb 22 only.

Now you need to pay your tax liability.

Supplier Invoice belongs to December 2021 and My Sales Invoice also of December 2021

In that case you need to pay tax liability, then you can avail ITC next month once vendor filed GSTR1 on or before 10th Feb 22

If i don't file 3B in Jan 2022 and i file 3B in Feb 2022 after supplier files his GSTR 1. Will that help?

I have no problem to pay Late fine of approx 1500.

For the month of December 21 ,the above suggested method of delayed filing will work but for tax liability of Jan22 onwards it will may not be possible by introduction of gstr2B for availing ITC .

Dear Amol
No it is not advisable.
As Form GSTR 2B has been inserted under Rule 36(4) by Notification 40/2021 CT ,e.f.1/1/2021. hence credit is available on basis of ITC reflected in your GSTR 2B .
So when you file your 3B for Dec month in Feb , the ITC for that 55k for which your supplier has not filed GSTR-1 by due date is not available in your GSTR 2B for Dec.

So my it is better to pay the tax & claim the ITC in your subsequent GSTR 3B .