Input tax credit restriction: ECOs liable under section 9(5) must not use ITC to pay tax, must pay in cash. ECOs liable to pay tax on specified services under section 9(5) are not required to reverse input tax credit on inputs and input services proportionately; nonetheless the entire tax liability for such supplies must be discharged only through the electronic cash ledger and ITC attributable to inputs and input services used to facilitate those supplies cannot be utilised to pay that tax, although such credit may be used to discharge tax on supplies made by the ECO on its own account.