What is reverse charge under GST and who pays the tax?

Under reverse charge, the recipient of the goods or services pays the GST to the government instead of the supplier. It applies only to notified supplies, such as services by a goods transport agency or legal services by an advocate, and to certain purchases from unregistered suppliers as notified.

The recipient reports the liability in GSTR-3B, pays it in cash, and can then claim input tax credit on it if the purchase is otherwise eligible. Check the current notifications on cbic-gst.gov.in for the exact list of supplies.