Tax check in GST regime

It's unlikely that RCM will be there for agricultural produce such as fruit, vegetables or cereals

In services and goods prone to tax evasion, there will be a mechanism under the proposed goods and services tax (GST) regime to make buyers or receivers liable to pay the tax, instead of sellers or suppliers. 

This is called a reverse charge mechanism (RCM), since it is usually sellers or suppliers that pay indirect taxes to the government. 

However, these are likely to be only imposed on business to business (B2B) supply of goods and services; not on business to consumer (B2C) movement. Also, farm produce might not come under this mechanism, as farmers are not required to be