Chartered Accountant
228 Points
Posted on 04 December 2017
See If he is required to get his books of accounts to be maintained as per income tax act i.e. required to get his books of accounts audited , then it is mandatory to take all the purchase invoices both from registered and unregistered persons and maintain a record of these.
for the Second query , there is no need of GST Bill as no GSt is charged by the local seller who is unregistered.