Sir / Mam, I have two firms which are registered under GST one is under the regular scheme and the other is the composition scheme. I have done unregistered purchase in both the firms. So, my query is related to whether I have to the tax of unregistered purchase while filling the returns i.e. GSTR 3B and CMP-08. So, It is my request you to please tell me whether I have to pay tax on this purchase this time or after when the government notified.