ITC reflected in GSTR-2A but 3B not filed by vendor

As per section 41(2), a registered person is required to reverse the tax along with interest, if the same is not paid by the supplier.However, the same can be reavailed without any time limit to reavail it if the same is paid by the supplier. In this regard, Rule 37A is inserted vide notification No. 26/2022 –(Central Tax) dated December 26, 2022 which provides that registered person is required to reverse the tax if the supplier has not filed his GSTR-3B return till 30th September of the next f.y

You need to ensure filing of GSTR 3B by your vendors to avail ITC.