Claim of Missed Invoices

You can upload with interest.

But receipient can claim ITC in the current month if it is appearing in GSTR-2B

Do you think that if the B2B Invoice dated 10-08-2020 is uploaded in the month of May 2022 and the tax and interest are paid, the recipient will be eligible for ITC claim

No, you Can not calim input tax credit , last month to claim Input tax credit was September 2021 for F.Y 20-21 .

Invoices were not uploaded..

Past dated invoices can be uploaded in the present month and receipient can avail ITC in the current month and not in 2020-21

An invoice for the month of August 2020 is missed to upload in the GSTR1 The missed invoice is upload in GSTR1 (Past dated invoice) for the month of May 2022 and pay the tax and interest through GSTR3B for the month of Msy 2022 Here my doubt is that the receipents can claim ITC .But i confused diff5 kind of comment from Prasad Nilugal and Easwer Ready S

No as per Section 16(4) , now the ITC cannot be claim on Invoice for fy 20-21 & moreover portal also not allow you to do so.
I don't know how you have uploaded the same.

Note : Recepient can claim ITC for Invoice for FY 2020-21 being uploaded last by September2021 return .