ITC against Receipt voucher

Sir,

As per my understanding of Law,

Based on Receipt vocher issued by the supplier of goods/services, Receipient won't get any credit. 

Every ITC should be supported by Tax invoice issued in this behalf and Receipient should receive the goods as well as services.

One more thing is GST payment on advnace receipt is suspended vide notification 66/2017 dated 15-11-2017.

Thanks