Who has to pay GST?

Goods and Services Tax (GST) has to be paid by persons registered under GST and required to pay tax under reverse charge mechanism, people registered under GST and making taxable supplies under GST .You can read about the Goods and Services Tax Act – Overview, Key Features and Criticism in the given link.

The other people who are liable to pay GST are people who are registered under GST and required to deduct Tax, E-Commerce Operators registered under GST and required to collect tax, E-Commerce operators registered under GST and through whom certain categories of notified supplies are made.

Further readings:

1. GST – A Brief Overview on Slabs, Rates, Origin
2. Carbon Tax – Meaning and an Overview [UPSC Notes]