Unregistered purchase Exported

Sub Sections 4 of section 9 of CGST Act 2017, GST council specifies the inward supplies of good or services or both procured from specified catagory of unregistered person on which the tax is payable by recipient on reverse charge basis.

Notification No. 03/2019 CT(RATE) specifies the goods and services from unregistered person on which RCM is applicable. Said notification is mainly applicable to construction business and their promoter .

so if your goods are not covered said notification then you are not required to pay RCM on inward supplies from unregistered person.

but if your goods are covered under said notification, then you are required to pay RCM and eligible for ITC on RCM paid.

if you are making export of goods or services under LUT, then you are eligible for refund of Accumulated ITC in electronic credit ledger as per section 54 of CGST Act 2017 r.w. section 16 of IGST Act 2017 and relevant rules.