GST registration was applied for cancellation in June 2019. However, it was later noticed that certain bills pertaining to June 2019 were left on which GST could not be deposited. Therefore, those bills were reflected in July 2019 and the tax was paid thereon through GSTR-3B. Now the GST registration has been cancelled but the portal is not reflecting the returns file for the months July 2019 onwards. My concern is whether the buyer would be eligible to claim ITC in such a scenario.