Supplier is filing GSTR1 but the recepient's GSTN is inactive/cancelled by the department

This discussion addresses the legal implications when a supplier files GSTR1 with an inactive or cancelled recipient GSTN. It highlights the need to verify if the supplier is regularly filing returns and if the invoices appear in your GSTR2A. The core issue is whether the department takes action against either party when the recipient's GSTN is cancelled, yet the supplier continues to declare these transactions. The advice suggests investigating the supplier, checking GSTR2A, and ensuring the supplier's compliance, while also noting the recipient may need to seek revocation of their cancelled registration.