Sale to unregistered dealer

It will be buyer's liability to pay gst on the goods buy on reverse charge

Explain the reverse charge here

Sir, if you are registered taxable person under GST, then you have to collect tax both from the registered and unregistered dealer and should paid it into Govt. treasury after adjusting your set off (ITC) against it.

Reserve charge attracts only when you as a registered person make inward supply of Goods and / or services from unregistered person.

so in this scenario, the unregistered dealer is not so different from ultimate consumer and hence it is called as reverse charge, which in reality is output tax? clear 🙏