For the government of every nation in the world, including India, taxes are the main source of income. The government collects taxes to cover a variety of costs and obligations, such as managing public administration, conducting public welfare programmes, and maintaining public security. Direct taxes and indirect taxes are the two categories of taxes that the nation imposes. In contrast to indirect taxes, where the tax burden is transferred to the final consumer, direct taxes require the tax payer to bear the tax burden themselves. Even when compared to the revenue from direct taxes, the GST is one of the indirect taxes that generates significant cash for the government in our nation. Here are two types of charges under the Goods and Services Tax law. In the event of a forward charge, the supplier of the goods and services is responsible for paying GST, but under reverse charge, the recipient of the goods or services, or both, is responsible for paying GST. The goal of implementing this reverse charge is to collect tax from a variety of unorganised sectors, such as agricultural suppliers of goods like unpeeled or unshelled cashew nuts, tobacco leaves and raw cotton, as well as imported services, road transportation services, etc., so that the governments' tax revenue will naturally increase by increasing tax compliance.