Friends, I want to share with you that there is no RCM liability of GST on purchase of any Goods and Service from Interstate Unregistered Dealer.
A Notification No 32 Dated 13.10.17 of Interstate Rate is available to verify the above facts which is given below :-
In above notification there is discussion of sub-section (4) of section 5 of GST act which is also required to read to know the clarity of this issue.
Sub-section (4) of Section 5 is given below :-
(4) The integrated tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.