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Who is Liable to pay GST?

Fisrtly a person who collect gst will be liable to pay gst.
For Exp.
Xyz a company sell its product to Abc company and charge gst from Abc, then xyz is liable to pay Gst.
But few services covered in Rcm (reverse charge mechanism) where the liability to pay gst is at buyers end.
For example
Gst on legal advocate service, transport service, sponsorship service.
Please note:
If some one purchase goods or receive services from unregestured dealer, liability of gst payment is on receiver end but this method is postpond by gst councel till 30 sep 2019. So pls. Update yourself before 30th sep 2019.

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