Un registered contractor

RCM is not applicable now, it will be applicable after Sep 2019. So till the time no need to worry as service receiver. after that if date not extend by GST Council then service receiver have to pay GST on purchase to unregistered dealer as RCM.

Registration Threshold Limit depends on these things (20 Lacs limit will not applicable everywhere)

For MSME : GST Registration Limit is upto 40 Lacs w.e.f. 01-04-2019

If your business situated in NE or hill states/Special Category State, then registration limit will be applicable upto 10 Lacs.

In case of Normal Service providers, then threshold limit for registration will be upto 20 lacs.

Thank u sir

If the Unregistered Contractor is liable to pay the GST?  Who will discharge the GST liability.   

Most Welcome!!!

Unregistered Dealer is not liable to pay any GST (when his turnover comes under threshold limit upto 20 lacs).

If you will purchase to any unregistered dealer and you are registered in GST then you have to raise purchase invoice also under RCM (Reverse Charge Mechanism) for your records & need to pay GST on that invoice & take ITC of that amount. But it will be applicable after Sep 2019.

Please find below link of RCM Invoice Format.

https://www.caclubindia.com/share_files/gst-rcm-self-invoice-format-76260.asp