The reverse charge mechanism under GST means the recipient of goods or services is responsible for paying the tax directly to the government, rather than the supplier. This typically applies when purchasing from unregistered persons or for specific notified goods and services. It's a departure from the usual process where the supplier collects and remits the tax.
Reverse charge means Goods or services receipent has to pay the Tax to Govt account directly . ( In normal case receipent pay to supplier and supplier deposit Tax in Govt account )