No he does not need to. RCM under section 9(4) CGST Act & 5(4) IGST Act are liable only to notified list of persons who would be liable to such RCM. Presently, no such list has been notified, which means, No RCM liability for purchases from unregistered person.
No GST can charged by Unregistered dealer, then no question arises about ITC.
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