There are two types of guest accounts. There is the internal guest account and there is the external guest account.
On the Graph MA, I was not getting the Guest account created as an external but as an internal user, it seemed to be ignoring the B2B section in the Global parameters of the Graph MA. What was the issue? I was specifying a UPN, mailnickname, password in my provisioning code. Once it sees a UPN in the provisioning export it creates an internal user. Once I removed these 3 items from the provisioning code it worked!
tlktechidentitythoughts 