Credit issue due to material not dispatch

treat the old bill as cancelled, declare the same in your GSTR-1 as cancelled document.

on the basis of credit notes declared by you in GSTR-1 against GSTN of recipient, it will reflect in his 2B and accordingly buyer is required to reverse input tax credit.

But sir When i issued invoice it's reflect in his 2b but when i issue credit note this also will reflect in his 2b then our sale is nil ?