Regarding cancellation of GST Number

Since GST registration was cancelled effective 06-Jan-2026 and supply was made on 13-Jan-2026, the transaction must be treated as B2C, not B2B.

It should be reported under B2C in GSTR-1, because on the date of supply the buyer was not a registered person.

Once a GST registration is cancelled, the person ceases to be a registered person from the effective date of cancellation. In the present case, the cancellation was effective from 06-01-2026.

Since the material was delivered and the invoice was raised on 13-01-2026, the GSTIN was already cancelled on the date of supply. Therefore, legally the recipient is treated as an unregistered person, even if an e-invoice was generated and the GSTIN was available in the system.

Accordingly, as the registration stood cancelled prior to the date of supply, the transaction should be reported as a B2C supply in GSTR-1.

If it is reported as B2B, input tax credit will not be available to the recipient, return mismatches may arise, and there could be a risk of departmental notice.