Is reverse charge u/s 9(4) applicable to all supplies where supplier unregistered or only if the supplier engaged in business of supply without lawfully being registered

Press Release issued by Government states that tax under section 9(4) is not payable if the supplier is not in business but the recipient may not be in a position to accurately conduct this inquiry and reach a conclusion that is acceptable by the Government. Caution is advised while extending the interpretation provided in the press release to all other cases.

(ICAI FAQ PUBLICATION 06-09-2017 REVERSE CHARGE: FAQ NO. 44)