Advance deposit requirement for quarterly GST filers: make early electronic ledger deposits to cover prior-period tax liability. Notification prescribes a special procedure for quarterly return filers to make advance deposits into the electronic cash ledger in the first and/or second month of a quarter: a deposit equal to thirty five percent of the tax liability from the preceding quarterly return where returns are quarterly, or the tax liability from the last month of the immediately preceding quarter where returns are monthly; exemptions apply if ledger balances are adequate or liability is nil; eligibility requires furnishing the return for a complete preceding tax period.