GSTR-1 RETURN BUT FAILED TO SUBMIT GSTR-3B - Goods and Services Tax - GST

The supplier disclosed sales in the GSTR-1 return for the periods 2018-19, 2019-20, and 2020-21, but failed to submit the GSTR-3B return. The buyer received a notice from the department for reversal of availed ITC from the supplier. If the supplier pays the tax today through the GSTR-3B return for past period, can the buyer still get input tax credit even if it was filed late?