Unregistered purchase

Dear Dilip,

In GSTR 3B it is not required to disclose the details of procurement's made from unregistered dealers.

However, if the procurement's are made from composite dealer, then it would be shown in table 5 of GSTR 3B.

If your purchases are form unregistered dealers then you are not required to show it in 3B as 3B required only Input tax details in table 4 and exempted, nil rated and purchases from composition dealer in table 5.