Special deposit procedure allows provisional electronic cash ledger deposits to cover quarterly GST liabilities under specified conditions. Notification permits registered persons who opt for quarterly or monthly returns to make deposits in the electronic cash ledger in the first or second month of a quarter, calculated with reference to tax debited in prior returns (preceding quarter for quarterly filers; last month of immediately preceding quarter for monthly filers). Exemptions apply where electronic cash or credit ledger balances are adequate or liability is nil, and eligibility requires furnishing the return for a complete preceding tax period. Effective 1 January 2021.