Treatment of accounting entries under rcm

Dear All,

As per gst council's 22nd meeting, now RCM under GST has been suspended till 31st march 2018, now how we gonna purchase them what about tax laibility and how we gonna treat it's accoutning in company's books, i m stuck anybody can help, if i purchase from unregistered dealer then what will be entire process of recording of accounting entries in books.

Thanks!

Ankur