UPR purchase in Gstr 3b

Asif Ansari (Tax Consultant) (159 Points)

19 February 2018  
Please give your opinion about showing taxable purchase from unregistered ​dealers​ from 13th Oct (after ​deferred RCM) 

onwards under table 5 of gstr 3B being exempted goods (From a supplier under composition, Exempt and Nil rated supply) ​?

Or no​ need ​to show ​such purchase ​in any table ?

​Please reply...