In general, GST is payable by a person who consumes 'goods or services or both' BUT it is collected by the suppliers, who is supplying goods or service or both and deposit the same with the Government besides this, the suppliers also liable to file returns and make other compliances as provided under GST. Therefore GST liabilities is on consumers but compliance liabilities are on the Suppliers.

however, there are some exceptions to this rule, where the liability to pay GST is casted upon supply receivers, it is so, because, it is easy for tax authorities to regulate Organise taxpayers in comparison with large numbers of small suppliers. For example 1000-10,000s of transporters are providing transportation services to Reliance Industries, under Reverse Charge Mechanism, the GST will not be collected by these transporters instead the Reliance Industries will deposited GST on all transportation services availed by it, which is contrary to the general principal.