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<h1>Madhya Pradesh GST Act: New Rule for Quarterly Filers Allows 35% Tax Payment in First Two Months of Quarter.</h1> The Madhya Pradesh State Government has issued a notification under the Madhya Pradesh Goods and Services Tax Act, 2017, allowing registered taxpayers who opt for quarterly returns to follow a special payment procedure. These taxpayers can pay 35% of their previous quarter's tax liability in the first two months of the current quarter by depositing the amount in their electronic cash ledger. This special procedure is not mandatory if the taxpayer's electronic cash or credit ledger balance is sufficient for the tax liability or if there is no tax liability. This notification is effective from January 1, 2021.