GST is payable by any person making taxable supplies of goods and services and whose turnover [on a pan-India basis of all offices having the same Permanent Account Number (PAN)] exceeds INR 20 lakhs.


However, the Government will specify goods and services on which tax is to be paid by the recipient, under reverse charge instead of the supplier. Additionally, where a person who is registered under GST receives goods or services from an unregistered vendor, the registered recipient will be required to pay GST on the goods or services procured.