Payment of RCM Tax liabiltity

In RCM recipient have to pay GST liability earlier of payment date or 60 days from the date of issue of invoice by the vendor
If I have received the invoice from vendor after 60 days from the date of invoice then what I have to do
Is there any panelty which I have to pay or any other implications if I booked invoice after 60 days then paid the RCM GST liability ?
Please guide me