Need expert opinion on a GST ITC issue.

Client GST registration was under suspension during a certain period due to Non-filing of Returns. Supplier has correctly filed GSTR-1 and invoices are reflecting in GSTR-2A, but the ITC is not appearing in GSTR-2B for that period.

Queries:

  1. Can such ITC still be availed manually in GSTR-3B of subsequent period based on 2A and valid invoices/documents of the previous month?

  2. Has anyone faced similar issue during suspension/cancellation period?

  3. Will department likely raise notice due to mismatch with 2B?

  4. Any specific circular/rule/portal mechanism available for such cases?

Registration has now been restored/active.

Would appreciate practical experiences and legal views.