Reverse charge under GST: recipient liable to pay tax for notified supplies and unregistered-supplier procurements. The note explains the reverse charge under GST by which the recipient is liable to pay tax for notified categories and for supplies from unregistered suppliers to registered recipients; it outlines mandatory registration for reverse charge payers, that payment must be made from the electronic cash ledger though credit may be taken thereafter if eligible, invoice and recordkeeping obligations, invoicing and return disclosure requirements, time of supply rules differentiating goods and services, and a non-exhaustive list of supplies and services typically notified for reverse charge.