https://www.taxtmi.com/forum/issue?id=119934 Composition taxpayers may purchase from unregistered suppliers; purchases are not barred by the composition scheme. Reverse charge on procurements from unregistered persons is generally not applicable except for specific procurements notified by the government. Composition dealers cannot claim input tax credit, so any RCM liability (where notified) cannot be offset as ITC. A divergent reply notes RCM tax on such procurements may be required to be discharged in cash and not used to set off output tax. en-us Sat, 26 Apr 2025 19:58:35 +0530 Sun, 27 Apr 2025 18:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119934 Composition taxpayers may purchase from unregistered suppliers; purchases are not barred by the composition scheme. Reverse charge on procurements from unregistered persons is generally not applicable except for specific procurements notified by the government. Composition dealers cannot claim input tax credit, so any RCM liability (where notified) cannot be offset as ITC. A divergent reply notes RCM tax on such procurements may be required to be discharged in cash and not used to set off output tax. Discussion-Forum GST Sat, 26 Apr 2025 19:58:35 +0530 https://www.taxtmi.com/forum/issue?id=119934