In general, the registered dealer of products or services will need to pay GST. However, in detailed instances like imports and different notified substances, the liability will lie at the recipient below the opposite charge mechanism. “Reverse Charge” method the legal responsibility to pay tax at the recipient of taxable materials in preference to the provider. Further, in some notified cases of intra-state deliver of offerings, the liability to pay GST Returns Filing can be solid on e-commerce operators through which such services are provided.