Should the payment be made only from the account of the taxable person

There is no restriction on the account to be used of the taxable person for payment of the tax. The payment can be made by a third party from his account using the GSTIN of the taxable person to get the amount debited to the electronic cash ledger of the taxable person.

(ICAI FAQ PUBLICATIONS 06-09-2017 TAX PAYMENT, INTEREST, PENALTY AND OTHER AMOUNTS:FAQ NO. 15)