Un accounting stock for gst tax

A Gst registered dealer un accounting stock found search by gst department (some amount purchase of goods with out bills).
question:
1.un accounting found stock tax and penalty applicable in gst act.
2.un accounting stock found amount show procedure in books and gst returns.
Replies (1)
RCM is applicable & you may need to pay GST on the purchases from unregistered supplier and you can avail ITC in the subsequent months and

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