What is the obligation cast on the Registered Person in case of purchases from Unregistered Person

In terms of Section 9(4) of the CGST Act, 2017 read with Section 31(3) ibid, the Registered Person procuring the taxable supplies from an Unregistered Supplier has to raise invoice and pay GST on reverse charge basis in respect of such supplies.

( FAQ 11: DRUGS AND PHARMACEUTICALS)