Journal entry of goods which is supplied but lated said donation

sadhanisa (student) (76 Points)

29 April 2023  
it is a public trust. we have order an item from other state for Pooja purpose. the supplier sent the product with igst bill but once we received then the supplier said that he wants to donate the same to for Pooja purpose. now how to make journal entry for the same transaction. because we have not paid yet.