Rule 86B and income tax paid

Respected Sirs,

As you know, one need not to pay 1% GST in cash if in p/y it has paid income tax more than Rs.1,00,000/-

my query is that paid in above sentence is in cash or adjusted through tds also.

means.. last year me humne 3 lakh income tax pay kia jo tds se adjust ho gya.. aur kuch refund bana..

rule 86b applicable or not on us this year,???