Accounts Receiveable

It is not clear exactly what you mean. Income is not in your GST liability account as a result of your sales invoice. Only the tax will be in the tax liability account. Your receipt is not fully shown, but should not have any tax code applied. The receipt will credit Accounts receivable, but does not touch the tax liability account. The tax liability account will be debited when you pay the tax authority what you owe, posting the payment to the tax liability account itself. Paying the tax you owe has nothing to do with the sales invoice.