ITC AVAILABLE OF NOT AVAILABLE

A user is seeking clarification on Input Tax Credit (ITC) eligibility for an invoice dated 2018-19. Although ITC was claimed in the same year, the supplier filed their GSTR-1 in March 2020, resulting in the ITC showing as 'not available' in GSTR-2B due to the annual cut-off. The user received the invoice in January 2019 and needs guidance on whether the ITC is eligible or needs to be reversed.