Do composition dealer need to pay gst on URD purchase

As a composition dealer, you generally do not need to pay GST on purchases made from unregistered dealers for business expenses like carry bags or stationery. If you purchase from a registered taxable person, GST is applicable. However, for unregistered purchases, GST is not applicable, and reverse charge mechanism (RCM) does not apply either. These purchases can be declared under table 4C of your GSTR-4.