Provisional input tax credit requires supplier tax payment; invoice-level matching governs interest, while unnotified interest grounds cannot stand.

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....Input tax credit claimed through self-assessment remains provisional and conditional on the supplier's actual tax payment. For FY 2020-21, invoices not disclosed by suppliers were treated as tax unpaid, while later disclosure permitted reclaim of the credit. A taxpayer claiming credit on invoices not reflected in GSTR-2A must establish supplier-wise tax payment. Rule 36(4) limits the quantum of provisional credit but does not validate credit unsupported by supplier tax payment. Interest on ineligible credit is incidental and must be calculated from availment to repayment or output-tax adjustment using invoice-level details; a separate interest basis not stated in the show-cause notice falls outside adjudication.....