Question relating to composition scheme.

1) If you have purchased goods from unregistered  supplier  and such goods are in stock as at 30/06/2017 ,then you have to pay tax under reverse charge  at the rate applicable to that goods

2) No stock of interstate puchase as at 30/06/2017.

3) Reverse input tax credit taken on the stock as at 30/06/2017.

Stock was purchased form local dealer on which he charged VAT of Rs 32000.00 on stock value of Rs 800000.00.
Vat Inpur of Rs 32000.00 was adjusted in payment of  vat payable of other sales. No ITC is available in Traders hand but stock is available worth Rs 800000.00.

As per your reply we have to pay tax of input credit Rs 32000.00 under RCM before opting for composition scheme.
Pls reply.

YES because you  will pay tax at the rate of 1%(composition) on such stock in GST regime and you have taken input of 5 %