What is reverse charge?
For every transactions made from an unregistered supplier and if the amount exceeds the limit of Rs.5,000 daily,then a reverse charge is applicable in case of intra-state supply. Since the registration under GST is mandatory in inter-State supplies so reverse charge is not applicable.
How tax is payed under reverse charge?
Suppose,you purchased some goods from an Ecommerce Website,the website will charge the tax from you and will pay the tax.