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Customer GSTN cancelled.. to be treated as B2C?

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SOWJANYA M

470 Points Posted on 24 May 2021

customer GSTN cancelled, found when we was uploading GSTR1..

How to file now . should we consider his invoice as B2C

If so, the same GSTN been revoked later what to be done in future returns..

will it be jumping from B2C to B2B

it will be again a huge reconciliation if many customers fall in this

please guide

Replies (3)

Quick Summary

If a customer's GSTN is cancelled, invoices issued to them should be treated as B2C supplies. If their GSTIN is later reinstated, future invoices will revert to B2B. This situation can lead to significant reconciliation challenges, especially if multiple customers are affected. Guidance is sought on how to handle amendments for previously issued bills.

Sivaramaraju G

Learner

1307 Points Posted on 24 May 2021

Supplies made to un-registered persons should be shown as B2C.

If in future if he revoked that is if he get his GSTIN back then it will obviously B2B.

CA. Sourav Sarkar

Chartered Accountant

16188 Points Posted on 24 May 2021

Agree

SOWJANYA M

470 Points Posted on 24 May 2021

For my client out of 950 invoices 10 customers GSTN been cancelled... we have a large master info for customer..

now we have to create new ledger as b2c for cancelled customers...
in future if he revokes again I have to bill as B2B..

THIS IS AGAIN BECOMING A RECONCILIATION PROCESS ON SALES TOO

if the customer asks to amend the April bill... we have to amend ?