I am a registered dealer under Composition scheme under GST. Is i am eligile to purchase goods from unregistered dealer. If yes Provide Notification and also guide where to show that in CMP-08 and GSTR-4.

Reply—A composition dealer can purchase goods from Unregistered dealer and not required to pay tax under reverse charge until and  unless such goods falls under notification no. 4/2017, Central Tax (Rate) Dated June 28, 2017.

While filing CMP-8, Inward supplies attracting reverse charge including import of services is required to be declare in Table 3(2), all inward supplies need not to be mentioned in CMP-08.

Table 4C capture supplies from Unregistered supplier while filing GSTR-4, so taxpayer can declare the amount accordingly.