Restrictions on use of amount available in electronic credit ledger

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....bility towards output tax in excess of ninety-nine per cent. of such tax liability, in cases where the value of taxable supply other than exempt supply and zero-rated supply, in a month exceeds fifty lakh rupees: Provided that the said restriction shall not apply where - (a) the said person or the proprietor or karta or the managing director or any of its two partners, whole-time Direc....

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.... (3) of section 54; or (d) the registered person has discharged his liability towards output tax through the electronic cash ledger for an amount which is in excess of 1% of the total output tax liability, applied cumulatively, upto the said month in the current financial year; or (e) the registered person is - (i) Government Department; or (ii) a Public Sector ....