Itc input credit not uploaded by supplier

As per section 16 CGST Act , to claim ITC , the Recepient should have Tax Invoice, he has reced. the goods, supplier has Deposited Tax & filed the Return.

But as GST 2, & 3 has not been started yet hence If you having copy of Bill & goods reced receipt , then no need to deposit the same But ,.... as you have the information that your supplier has shut down the business then You must deposit the Tax with Interest .

Yes you pay the same in DRC 03 while filing Annual Return