Tax under reverse charge to be paid through electronic cash register only :
When GST is payable under reverse charge, it should be paid by cash i.e. through Electronic Cash Ledger only. The GST under reverse charge cannot be paid by utilizing input tax credit i.e. it cannot be paid by utilizing Electronic Credit Ledger – see – section 49(4) of CGST Act read with section 2(82) of CGST Act.