Reverse charge mechanism

YA BUT WAIT FOR RULES TO COME FOR GST

Those liable under Reverse Charge - No doubt that they are liable as they have no exemption. Need to register.

The law is not clear on this point yet.

The ambit of reverse charge has been expanded a lot through Section 8(4) of the CGST Act. It says that Central Tax with respect to all goods or services or both, supplied by an unregistered person to a registered person shall be paid by the registered person under reverse charge mechanism. 

We need to wait for Rules/Notifications before things become clear on these point.