https://www.taxtmi.com/forum/issue?id=118372 Purchases from unregistered suppliers that do not attract the reverse charge mechanism generally need not be reported in Form GSTR 3B; if treated as non GST or exempt supplies, their value would align with the column for exempt, nil rated and non GST supplies. An unregistered person cannot issue a tax invoice, and the buyer's tax liability arises only when RCM is applicable. en-us Sat, 11 Feb 2023 18:44:07 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118372 Purchases from unregistered suppliers that do not attract the reverse charge mechanism generally need not be reported in Form GSTR 3B; if treated as non GST or exempt supplies, their value would align with the column for exempt, nil rated and non GST supplies. An unregistered person cannot issue a tax invoice, and the buyer's tax liability arises only when RCM is applicable. Discussion-Forum GST Sat, 11 Feb 2023 18:44:07 +0530 https://www.taxtmi.com/forum/issue?id=118372