CGST AND SGST ITC CLAIM

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Yes as per Rule 86B , A taxable person shall not use his credit ledger to discharge his tax liability towards output tax in excess of 99% of such tax liability in case where the value of outward supply in month exceeds 50lac excluding exempted & export sale.
And it is not applicable if :
1he has paid more 1 lac income tax in each of last 2 fy .
2. Claimed Refund more then 1 lac in preceeding fy

Yes he has paid income tax more than one lac 

I am still arguing with gst consultant 

I have cash ledger credit and credit ledger credit he could utilized both to set off my gst liability 

now he says cash ledger credit cannt be utilized because it’s is credit for TDS  I am not sure if he’s is correct because what I read that any cash or credit ledger balance can be set off against gst liability 

pls respond