1. After submitting the GSTR-3B return, I was trying to make payment of the tax and was trying to offset my liability from the Electronic Cash Ledger; however I faced error. On what basis can I utilize the balance in Electronic Cash ledger?

The utilization of Cash from Electronic Cash Ledger is done on the basis of following principles:

2. After submitting the GSTR-3B return, I was trying to offset my liability from the Input Tax Credit, however I faced error. On what basis can I utilize the balance in Input Tax Credit?

The utilization of credit from Input Tax Credit is done on the basis of following principles: