<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">If the supplies are made by unregistered suppliers, GST is liable to be paid by the recipient, who is a registered person, under section 9(4) of the CGST Act, 2017. Therefore, in this case &lsquo;B&rsquo; is liable to pay GST on services provided by these individuals. &lsquo;B&rsquo; can claim credit of this tax paid by him on reverse charge.</span></span></p>