The power to tax is the sole prerogative of the sovereign with at least two modalities at the command i.e. forward charge and the reverse charge. Reverse Charge Mechanism (RCM) is based on the principle “Respondent Superior” and constitutes as one of the prominent features of the GST (Goods and Services Tax) worldwide. In this mechanism, the obligation to pay the taxes lies with the recipient instead of the supplier, thus shifting the tax burden upon the recipient. It can be argued that the process assures timely and accurate collection of GST by the governments while also ensuring compliance of the taxation rules as prescribed for the businesses. The purpose of RCM is to broaden the base of tax collection in various unorganised sectors while also exempting specific class of suppliers1 . While using an interpretivist paradigm, this paper intends to evaluate the impact of the RCM on administrative machinery and its effect on the entrepreneurs. Tax evasion is by its very nature difficult to measure and reaction of tax evasion to policy changes even more so. For its investigation and deeper analysis, the paper largely draws upon the Baconian inductive methodologies.