Quarterly GST payment procedure allows registered persons to deposit tax based on prior liability in the electronic cash ledger. Registered persons opting to furnish quarterly returns may follow a special procedure for payment of tax for the first or second month of a quarter by depositing in the electronic cash ledger an amount equivalent to thirty-five per cent of the tax liability paid in the preceding quarter. No deposit is required where the available cash or credit ledger balance is sufficient, or where there is nil tax liability. The procedure is available only after furnishing the return for a complete preceding tax period.