Composition Dealer - Purchase from Unregistered Dealers

[Arunagiri Guhaneswaran]

My client was exempt from VAT, being an arm of the Government.

However GST was applicable and this was decided after various clarifications and finally registered as a Composition Dealer on 15th December 2017 and filed quarterly returns for Dec 2017(15.12.2017 to 31.12.17, being the period of registration) and Jan,Feb,March 2018. However they have made purchase from composition dealers and unregistered dealers also.

April May June 2017 - Exempt

July 17 to 14th Dec 2017 - Not registered

GSTR 9C is not applicable since their turnover did not cross ₹ 2 crores.

The question is:

While filing GSTR 9A, whether we have to pay GST on purchase made from unregistered dealers?

What will be the taxation effect on Turnover from July 2017 to Dec 14th 2017? since they have not registered for that period.

AGN

AI Summary

Reverse charge: Composition dealers must pay GST on purchases from unregistered suppliers and disclose it in returns.
A composition dealer must pay GST under reverse charge on supplies received from unregistered persons at normal rates (not composition rates), pay that tax by the 18th day of the month succeeding the quarter in which supplies were received, and disclose such supplies in Table 4 of Form GSTR 4; purchases from composition dealers do not attract GST or ITC, composition dealers cannot supply inter state, and liabilities arising while unregistered must be regularised with simple interest, with penalty ordinarily not attracted where an interpretational dispute exists.