The 2-Minute Rule for 86 cash
e. RCM liability shall be discharged ONLY employing e-cash ledger. Hence, utilization of ITC to discharge RCM liability is just not allowed at all, Hence the problem of imposing these types of restriction shall not crop up♦ This relaxation is linked with RECEIPT of refund of ITC on account of zero-rated materials effected without payment of IGST