GST Helpdesk: An expert answers your questions pertaining to the new tax and its impact

GST is normally payable by the person providing supply of goods and services. But, when a registered person buys from an unregistered dealer, then the registered person will have to pay tax though he is only recipient of goods or services. Law has also identified certain services, for example goods transport service, where the recipient of such services need to pay GST under reverse charge.