498 Points
Joined June 2017
Assuming you are talking about supplier being unregistered:----
If it is receiving services worth more than Rs 5000 a day, then aslo liability to register on law firms will not arise as supplier is unregistered, receiver that is law firm is unregistered, no question of GST.
But, i understand you are confused between supplies made to an unregistered person u/s 9(4) and the case where supplier itself is unregisterd. These two are complete different situations. The former while attracts RCM liability and provision of Rs 5000 per day, but the later is complete different situation and doesnot involve both RCM and provision of Rs 5000 per day.