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

This discussion addresses whether Input Tax Credit (ITC) from a future period can be used to offset a past tax liability. Specifically, the user wants to know if they can use ITC available in February 2022 to pay their January 2022 tax, as their supplier delayed filing GSTR-1. The consensus suggests this is not possible due to the introduction of GSTR-2B, which links ITC availability to the supplier's filing in the relevant period. It's advised to pay the tax liability on time and claim the ITC in a subsequent return once it reflects in GSTR-2B.