Effective date of cancellation of GST number is 06-01-26 and material delivered to him on 13-01-26 and invoice is raised on same date. E invoice is also raised on same date on GSt Portal. But while filing GSTR 1 GSt number seems to be cancelled.
My query is
Sales of above transaction is to be shown in B2B or B2C?
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.
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