TaxTMI 
TaxTMI 
Hi,
I file GST of a client who pays tax under QRMP, he has a vendor, a trust, who is unregistered, I am unable to understand how to file this entry, because every return form asks for the GSTIN of the vendor
Registered to unregistered
13 May 2025 
3 Replies 
3610 Views Asked by
Reverse Charge Mechanism: buyer must self-assess and report GST on purchases from unregistered suppliers in returns.
Under QRMP, purchases from an unregistered supplier must be assessed for Reverse Charge Mechanism applicability; if RCM applies the recipient self-assesses, pays and reports the tax in GSTR-3B and may claim Input Tax Credit if eligible, while GSTR-1 can record the transaction without the supplier GSTIN. If RCM does not apply, such purchases generally do not yield ITC and need only be kept in books rather than reported in returns; exempt supplies similarly do not attract reporting or payment. (AI Summary)
Under QRMP, purchases from an unregistered supplier must be assessed for Reverse Charge Mechanism applicability; if RCM applies the recipient self-assesses, pays and reports the tax in GSTR-3B and may claim Input Tax Credit if eligible, while GSTR-1 can record the transaction without the supplier GSTIN. If RCM does not apply, such purchases generally do not yield ITC and need only be kept in books rather than reported in returns; exempt supplies similarly do not attract reporting or payment. (AI Summary)