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Regarding unregistered purchase
You have to show it under Table 5 (From a supplier under composition scheme....)
Depends up-on from whom you are buying..if buying from a un-registered person, GST will not be there. If you are buying from a registered person, GST will be applicable if the Sale value is more than the book value of the seller.
Purchase from unregistered dealers up to Rs 5,000 (per day) will not attract GST. And such purchase need not to be mentioned anywhere in GSTR-3B.
RCM (Reverse charge) applies on purchases above Rs 5,000 in aggregate from unregistered dealers in a single day.
That 5000 limit was applicable only from 1.7.17 to 12.10.17.
after that there is no requirement for payment of tax under RCM for unregistered procurements
My bad - Thanks for the correction mate.
Corrected reply
Purchase from unregistered dealers need not to be mentioned anywhere in GSTR-3B.
Reverse Charge Mechanism (in case of supplies made by unregistered persons to registered persons) will apply, starting from 1st Feb 2019, only on specified goods/services and specified persons.
The list of persons or items subject to the provisions is yet to be notified.
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