https://www.taxtmi.com/forum/issue?id=120007 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. en-us Tue, 13 May 2025 17:47:48 +0530 Thu, 15 May 2025 06:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120007 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. Discussion-Forum GST Tue, 13 May 2025 17:47:48 +0530 https://www.taxtmi.com/forum/issue?id=120007