GST Input for Last Financial Year

Sec 16(2)(c) - recipient must ensure tax is paid to govt. Although, this was possible in GSTR 2 & 3 were enabled. In absence of a mechanism available from the govt. it cannot be expected that a recipient will follow up with all his vendors to check if their GSTR 3B is filed. And even if so it does not guarantee that tax on that invoice is paid without verifying the reconciliations. There are many case laws to support that recipient cannot be held liable for non-filing of GSTR 3B by vendors. 

If GSTR 2 reflection is there, valid tax invoice, payment against invoice made to vendor, receipt of goods/services - credit is eligible. As it was already claimed within Sep 21 deadline, ITC is fully eligible. 

Thanks a lot Sir !!