GST liability: supplier generally bears tax, with reverse charge on recipients and specified third-party payers. Liability to pay GST is primarily on the supplier of goods or services. Reverse charge mechanism places liability on the recipient for specified supplies, including imports and other notified categories. The obligation to remit GST may also be imposed on a third person where legislation so notifies, for example an e-commerce operator required to collect tax at source or a government department required to withhold tax.