Purchase from unregistered dealer garments business

If garments are purchased from an unregistered dealer:

✔ Record only purchase value
❌ No GST entry
❌ No ITC claim

ITC can be claimed only if:

1. Tax invoice available

2. GST charged

3. Supplier registered

4. Tax paid to government

In this case:

❌ No GST charged
❌ No tax invoice under GST
❌ Supplier unregistered

Purchase  A/c  Dr 

To Trade Creditors A/c  Cr 

narration :- ( cloths purchase from gst unrigsterd dealer ) 

No qustion of  Input tax cedit , beacause GST unregistred dealer can not issue tax invoice nither he can charged gst , he can iuuse only bill of supply . 

You also can debit to clothing expenses under indirect  expences if clothes were used , other than production of garments 

Can I take gst form customer On unregistered purchase 

you mean to say , can I charge and collect Gst  form  gst unregistered customer ? . 

I have purchased Some clothes form unregistered dealer 

My question is that can I sell it to registered and unregistered customer 

And charge gst from both customer 

If you are registered under GST , and making taxable supply  of goods, then you have to charge GST to both, register & unregistered Customer under GST 

Please refer section 9 of the CGST Act 2017 for intra -state supply & Section 5 of the IGST Act 2017 for Inter-state supply 

I am registered dealer under gst 

Can I sell unregistered purchase to both b2b b2c customer and charge gst on that unregistered purchase 

You please understand one thing: A registered person can supply goods or services to both registered and unregistered persons. If he is registered under GST, he can charge GST on taxable supplies made to either registered or unregistered recipients