reverse charge

In case of unregistered dealer is selling goods to the registered dealer, then the liability to pay tax shifts on the registered dealer i.e. the recipient of goods, where such supply is of taxable supplies. No reverse charge mechanism in case of exempted supplies
In case of services provided by e- commerce operators, liability to pay tax lies on recipient of services.If the assessee has no physical presence in the taxable area, then the representative of such e-commerce operator will be liable to pay tax. If there is no representative, then the assessee has to appoint one who will be liable to pay GST

CBEC has notified a list of services on which reverse charge mechanism will be applicable under GST

S. No.	Provider	Recipient
1	Goods transport agency	Casual Taxable person, body corporate, partnership firm, any society, factory, any person registered under CGST, SGST, IGST Act
2	Recovery Agent	Banking Company, NBFC or any financial institution
3	A director of a company or a body corporate	A company or a body corporate
4	An individual advocate or firm of advocates, An arbitral tribunal	Any business entity
5	An insurance agent	Any person carrying on insurance business