Generally, the supplier of goods or services is liable to pay GST. But, in some cases like imports and other supplies, the liability is on the recipient under the reverse charge mechanism. Reverse charge means the liability to pay tax is on the recipient of supply of goods or services instead of the supplier of such goods or services in respect of notified categories of supply.
The registered dealer who has to pay GST under reverse charge has to do self-invoicing for the purchases made.
All taxpayers required to pay tax under reverse charge have to register for GST and the threshold of Rs 20 Lakhs is not applicable to them.
A person who is required to pay tax under reverse charge has to compulsorily register under GST. Every registered person is required to keep and maintain records of all supplies attracting payment of tax on reverse charge.