What we have studied till now is that
In Normal Charge, Seller deposits GST to  government
and in Reverse Charge, Buyer deposits GST to  government
Sometimes, in Reverse Charge, third Person also deposits GST to  government

ola uber.jpg

Example
Service Provided by OLA/Uber
Suppose a customer  books a cab of Ajay Taxi Service through OLA app
In this case,
Service Provider is Ajay Taxi Service
Service Receiver is Customer
GST is deposited in this case by neither Ajay Taxi Service or Customer
It is deposited by OLA in this case under Reverse Charge
 
Note
Suppose customer pays OLA 100 ,OLA Deducts 20 commission and pays balance 80 
In this case, Reverse charge is applicable on whole 100 Collected from customer @ 5%
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Transcript

Section 9(5) Service Provided by OLA/UBER As per Section 9(5) OLA Pays Reverse Charge on this Transaction on Amount Collected from Customer @ 5% GST payable = 5% of 100 = 5 OLA Taxi Operator (Service Provider) Who Pays Reverse Charge Customer (Service Receiver) Service Pays Rs 100 Pays Rs 80 Pays 5% of Rs 100 to the government as Reverse Charge teachoo.com

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.