1 payment in Cash

Refer rule 86B of the CGST rules 2017. Checkout  applicable to you or not .

The following persons are not required to comply with the restrictions:

a) The registered person or the Proprietor or the Karta or the Managing Director or any of its two partners, whole-time directors or members of Managing Committee of Association or Board of Trustees should have paid more than Rs. One lakh as income tax. This amount should have been paid in each of the two preceding financial years for which the time limit to file return of income under subsection section 139(1) of the said Act has expired.

b) the registered person has received a refund of more than Rs. One lakh in the preceding financial year under zero rated supplies (i.e. exports and supplies to SEZ)

c) The registered person has received a refund of more than Rs. One lakh in the preceding financial year under inverted duty structure

d) The registered person has discharged his liability towards output tax through electronic cash ledger in excess of 1% of total output tax liability applied cumulatively upto the said month in the current financial year Advertisement

e) The registered person is –
i) Government Department or
ii) Public Sector Undertaking or
iii) Local authority or
iv) Statutory body.

If it is necessary to pay 1persent tax in cash each month if turnover is more than 50 laks of property

Here, case belongs to GST