There are 2 names in this directory beginning with the letter R.
Anyone who is registered or is liable to be registered for GST under the Goods and Services Tax Act 1985. Registered persons must charge and collect GST, file returns, and account for GST to Inland Revenue.
Reverse Charge Mechanism
Under this, the recipient pays the tax on the purchase of any goods or services. As per GST provisions, each taxpayer can take the input tax credit. But in order to avail the credit of tax paid, he needs to pay the taxes first to claim the credit on all those purchases.