Rcm of goods purchased from outside india

if any goods purchased by a un registered dealer from outside india what is the impact on gst
Replies (2)
Quick Summary
If an unregistered dealer in India purchases goods from overseas, they are liable to pay Goods and Services Tax (GST) at the point of customs clearance. Crucially, because they are not registered for GST, these dealers cannot claim Input Tax Credit (ITC) for the GST paid on these imports. This means the GST paid becomes a direct cost to the business.

Purchasing with paying GST through customs clearance...

The unregistered dealer have to pay GST at the time of clearance of goods from the customs. 

Being an unregistered dealer, he wont be able to take ITC of the GST paid. 

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