TaxTMI 
TaxTMI 
1.Reverse charge mechanism:
A registered buyer is liable to pay tax under reverse charge basis on certain specified goods and services. The specified services includes legal consultancy service, goods transport agency etc. and the specified goods includes cashew nuts, silk yarn, lottery etc. The person whose supply is covered under the specified list of goods or services for which the tax is paid by buyer, the supply is exempted from registering himself under GST.
A buyer is liable to pay tax under reverse charge in case of receipt of specified goods or services or both from an unregistered person. And all the provisions of the Act shall apply to the buyer as if he is a person liable for paying the tax in relation to the supply of goods or services or both. Previously the buyer was liable to pay GST under reverse charge on purchase of any goods or services or both from an unregistered person.
2. Self invoice:
A registered person who is liable to pay tax under reverse charge should issue an invoice in respect of goods or services received by him. The invoice so prepared is not required to be given to the supplier. The buyer should prepare it and keep it with him. A registered buyer can raise one consolidated invoice for a month in respect of specified goods or services received during the month from an unregistered supplier. And in case of buyer receiving specified goods or services like legal consultancy service such facility of consolidated invoice is not available.
3. Input tax credit:
A registered person can claim input tax credit if the supplier uploads the details and files the return and the tax is also been paid by him. This provision requires the buyer to do follow up with the supplier to ensure that he has does the compliance. If supplier does not comply then buyer is denied the credit. The details so uploaded by the supplier should appear in GSTR-2A of the buyer. This means that supplier has to correctly show the details in B2B section. If he mistakes to show it in B2C section of GSTR-1 then it won't appear in 2A report. In that case it would be difficult to prove the authority that detail is uploaded by the supplier and that the credit should be granted.
4. E-way bill in case of purchase from an unregistered person:
The e-way bill provision first casts the responsibility to generate e-way bill on the supplier of taxable goods and then on the buyer and lastly on the transporter. And in case of purchase of goods from an unregistered person the registered buyer has to generate the e-way bill. This would be difficult in certain cases when the buyer is not aware of exact value of the goods. But in such cases the buyer is held responsible and penalty may also be imposed.
5. Import of goods or services:
A registered buyer importing taxable goods from a foreign vendor is liable to pay tax to clear the goods. And in case of import of service the tax is payable by the receiver.
6. Goods supplied free of cost to the contractor to incorporate it in the construction:
The contractor has to add the value of free supplies made by the recipient to the contract value to charge GST. Though in service tax the Bhayana Builders case clarifies that free supplies should not be added to the contract value the controversy may arise in GST. The notice may be issued in this regard as the provision is clearly defined to includes such costs.
In all the above cases, the registered buyer has being held responsible for the compliance which generally the supplier is supposed to do.