liability to pay gst

In my view.,

D is pay the liability from his pocket....

All others ll be get it from others hand....

Also A ll be get the sales related from any other like X or any....

This cycle ended in D's hand 

Logically in Taxation field "Over all systems get TAXes from End Hands".

All others ll be doing as "BROKERAGE" from end users to Govt Gazhana....

Am I right Mr. SANDEEP JAIN....