Goods Loss In Transis

ITC cannot be claimed by the recipient. 

Supplier can issue credit note since supply was not complete but it depends on the terms of the agreement between seller and buyer

What about GSTR1 & GSTR2B?

Supplier will file credit note of issued in GSTR-1.

Your GSTR2-B will reflect such credit note.

Goods were sold on ex-Plant basis with transfer of ownership at factory gate at the time invoicing.

Then supplier is not needed to issue credit note since sale already completed.

However recipient will not be able take ITC since goods lost before further supply or usage in manufacture.

Many Many thanks !Sir