Yes. The recipient of goods or services can avail Input Tax Credit under GST. However, the recipient is required to complete the payment of consideration along with tax within 180 days from the invoice issuance date.
This provision will not be available for the tax paid under Reverse Charge Mechanism in GST.
If a recipient fails to complete the payment to the supplier within 180 days from the date of invoice issuance, then the amount of ITC availed will have to be reversed and added to the outward tax liability of the recipient.