What is Reverse Charge in GST

What is reverse charge in GST

 What is Reverse Charge in GST

We all know that it is usually seller who has to collect GST and pay it to govt. However in Reverse Charge it is the Purchaser who has to pay GST and not the supplier.

Such situation arise when

1. Supply is made by an unregistered dealer to a registered dealer. Then registered delaer will have to pay GST
2. Supply of certain Goods & Services listed by CBES
3. service through E commerce If an e-commerce operator supplies services then reverse charge will be applicable to the e-commerce operator. He will be liable to pay GST. For example, Amazon provides Goods & services etc. Amazon  is liable to pay GST and collect it from the customers instead of the registered service providers.