Who is required to pay GST?

GST is payable by any person making taxable supplies of goods/ services and whose turnover [on a
pan-India basis of all offices having the same Permanent Account Number (PAN)] exceeds INR 20
lakhs. However, where a person who is registered under GST receives goods or services from an
unregistered vendor, the registered recipient will be required to pay GST on the goods or services
procured. Additionally, on certain goods and services specified by the Government, tax is to be paid
by the recipient, under reverse charge instead of the supplier.