Gst on taxable purchase from farmer

Hi

I am registered dealer under GST. I purchased mustard from a farmer and as per GST act I should charge 5 percent RCM(Reverse charge mechanism) on that purchase and on the sale of this
mustard i am liable to charge 5 percent GST(2.5% SGST+2.5% CGST).

As per this concept there are double tax liability,can you please confirm on the actual tax liability position in this case and how the accounting entries will be passed ?

GST on Taxable Purchase from Farmer