Unregistered Purchases of Goods Under GST

Mr. Zarth (4 Points)

19 January 2023  

Dear Experts,

I have a question regarding Unregistered Purchases of Goods Under GST.

We sell wooden handicrafts that are made by small artisans. Generally, these artisans are not registered under GST

For the last 2 years, we have been purchasing goods from these unregistered suppliers without any GST Billing.

I want to ask:

(i) Do we have to show these unregistered purchases in GST returns? If so, then where and how to enter the details in GSTR-3B?

(ii) Is GST applicable on these purchases?

(iii) Are there any consequences we might face from the GST department? I am not sure if what I am doing is the right way or not.

Looking forward to your expert advice.

Thanks and Regards

Radon