Who is liable for pay the gst in this case

NAVRATAN SHARMA (11 Points)

13 October 2022  
A professor provided teaching services to BYJU's . And received gross receipts more than 30lakh after deduction of tds under section 194jb
The query is- does he required to register under gst . ??

Who is liable to pay gst in this case?

Kindly help