Gst input tax credit

As per section section 16(2)  of  the CGST act  ,you only can  avail ITC   , if you fulfill  following condition 

1) You Must  have valid Tax Invoice  issued  by supplier  with  correct  GSTN .

2) You must  received Goods or service 

3)  Supplier  must pay Tax to Govt account  collected form you . 

4)  Recipient  must file return . 

please  refer section 16 of the CGST act  .  

As per Section 16 (2)

ITC Can be claimed in the basis of

1. Possession of Tax invoices or Debit note

2. On receipt of goods or services

3. Tax has been paid by the supplier

4. He has filed Returns

Practical difficulties

1. Supplier not filed return or filed under different GSTIN of purchaser;

2. Tax he collected but not paid to government;

We can not keep tract of those and GSTR 2A has not been completed with all the compliances

And hence,

On receipt of Goods or services and possession of tax bill claim credit

And inform the officer that you have informed your client to make payment & file their return;

As per law section 16(2) is applicable – but as per practical difficulties it is not possible

Make sure one thing that you have made payment to your supplier and to whom the payment is not made inform them to file return first and the payment will be released after that

As per your question

Take credit and set off against your liability as of now under practical difficulties