Who is liable to pay gst?

As per  section 122 (i)  of the CGST act 2017   supply of Goods with  issue  of an  incorrect  Invoice with regard to any  such supply , he shall liable to pay a penalty  of  Rs 10000/- CGST & 10000/ - SGST or an amount equivalent to the Tax evaded  . he must  Issue  correct Invoice . 

Firstly Thanks 4 ur reply...

But Sir/Madam... The supplier is not ready to charged GST on his invoice. he said  he sold Sunhemp Seed (Agriculture Product) which is taxable but for farmers it is tax free product in our state so how we charged GST on our invoice, If we charged GST to you so we will face problems in audit. That's why he is not ready to charged GST... So in this situation can we pay GST on RCM and take credit in next month ? 

Thanks & Regards

Sunil Bankar