Sec 86B

Section 86B is

Notwithstanding anything contained in these rules,

the registered person shall not use the amount available in electronic credit ledger to discharge his liability towards output tax in excess of 99% of such tax liability, in cases where the value of taxable supply in a month exceeds 50 Lakhs other than exempt supply and zero-rated supply.

We paid tds 1lack above monthly , then this rule apllicable us

It might not applicable

Whether your income tax liability for the previous FYs was more than Rs. 1 Lacs which you have paid via taxes or tds  then you are not required to pay 1% liability through cash. 

Thanks experts

Your welcome