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sir,
as per section 16(2)d of CGST act, recipientis eligible to claim ITC when supplier has furnished the return as per section 39.

so as per above u are not eligible to take ITC. 
as u already claimed add tax to outward liability and also required to pay interest @ 18%p.a u/s 50(1). 
Whenever supplier reported then ur eligible to claim credit.
So to overcome these things u need to make follow up with vendors if not reflected in GSTR-2A downloaded from common portal.

thank you sir, but he filed gstr1, he didn't file gstr3b, then to whom the department will send the notice

As per GST...
Dept give notice to Buyer who is availed the ITC benefits... 😇😇😇😇😇.


You are the responsibility for the ITC taken based on GST. You ll say to Your supplier for filing and Payment to Govt. 😥😥😥

If the seller had filed Gstr 3B but not had deposited the tax payable to government Then also Purchaser will be responsible for Taking ITC benefit and he has to pay the required interest amount .

ohh,👍thank you sir