GSTR-1 return (customer account suspended)

This discussion addresses how to handle filing GSTR-1 when a customer's GSTIN is suspended. The advice given is that you can file the remaining invoices and include the suspended customer's invoice in a subsequent month's return, or amend it later if their account is reactivated. Alternatively, you could initially record it as a B2C transaction and amend it later once the suspension is lifted.