Azure CloudShell run connect-azureAd

then

$users = Get-AzureADUser -All:$true | Where-Object { $_.AccountEnabled -eq $true }

$inactiveUsers = $users | Where-Object {

$_.SignInActivity.DateTime -lt (Get-Date).AddDays(-30)

} | Select-Object DisplayName, UserPrincipalName, UserType, CreationType

$inactiveUsers