This discussion clarifies the reporting of unregistered purchases in GST returns, specifically regarding the Reverse Charge Mechanism (RCM). It explains that unregistered purchases generally do not need to be shown in GSTR-3B. While there was a previous threshold of ₹5,000 per day for RCM applicability on supplies from unregistered dealers, this requirement has been removed since 13.10.2017, making RCM not applicable in such cases.
If a registered person receives supplies (goods or services) from an unregistered dealer within the state and the aggregate value of such supplies does not exceed ₹5,000 in a day, RCM is not applicable.