Sec 9(4) of CGST act and sec 10 of IGST act

Chandan Prasad Sa (4 Points)

23 January 2018  
A is a registered person, sales goods to P an unregistered person, where P request to A to delivered goods to Z, who is a registered person and A delivered goods to Z.
A from Odisha, P from Punjab and Z from punjab.
As per sec 10 of IGST act, place of supply shall be Punjab and A charged IGST to P and P charged to Z where place of supply is punjab. BUT here P is unregistered person, what consequences are there.