Then nage pivots the hips so as to face the same way as uke, simultaneously putting all weight on the R foot and stepping behind uke with the L foot. This is a very deep entry and pivot, more than 180 degrees. As uke comes around, apply the kotegaeshi, using your center and keeping uke's hand fairly low. Depending on how hard the technique is applied, and whether the wrist is torqued while doing so, you can generate a variety of different throws. Some of them leave uke no alternative but to leap over his own arm and take a medium-high break fall.
More gentle versions allow uke to merely sit down.
Maintain control of uke's hand throughout the fall, unless you are projecting them away from you. You can convert this into a seated pin if you want. A tenkan kotegaeshi, if done with a large spirit, can cover a lot of ground. It's not unusual for me to move 2 or 3 meters while doing this. In a very dynamic situation this might even reach 4 meters, or twice my height.