cotton purchase from unregistered person in gstr-3b where to show ?

RCM on purchase from Farmer in Term of Notification 43/2017 CT (R) is cover Under Section 9(3) & section 9(3) was never Deferred.

Hence , Do the RCM & deposit

Show it under 3B , in table 3.1 , under row (d) & in table 4, under Row ( A) (3)

Section 9(4) Is deferred till 30/9/19 : inward supply from URD & As per Amendment Act 2018 of 29/8/18, The govt will specify the taxpayer & Goods to be cover under RCM ,& till date its not done

ok ok thank u sir mean RCM is still applicable for cotton purchase from unragisterd person. ( farmer )

Correct dear ....

It's Raw cotton (kapas)!!!! @ lucky sharma

yes