Purchases for the FY 2018-19 are not reflected in GSTR-2A.

If your FY 2018-19 purchases aren't appearing in GSTR-2A because the supplier hasn't filed their GSTR-01 and is untraceable, you may be liable to pay the GST and interest. According to Section 16 of the CGST Act, 2017, Input Tax Credit (ITC) can only be claimed if the supplier has paid taxes and filed their returns. If ITC was wrongly availed, it must be paid back to the output tax liability with applicable interest.