If a registered person has some input for the period of Oct-22 to Dec-22 and the same also gets reflected in GSTR-2A of the respective month, can a registered person take such input in input after Feb-23 as per Section 16(2)(aa) of the CGST Act,2017?

As per Section 16(2)(aa) of the CGST Act,2017, ITC cannot be availed unless the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37. Thus, while section restricts the availment till reflection in GSTR-2A/2B, however, once it is reflected, the taxpayer can claim such ITC subject to limitation of Section 16(4) of the Act.