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<h1>Jharkhand GST Act: Quarterly Filers Can Pay 35% of Last Quarter's Tax in Advance from Jan 2021.</h1> The Government of Jharkhand, under the Jharkhand Goods and Services Tax Act, 2017, has issued a notification allowing registered persons who file quarterly returns to follow a special tax payment procedure. These individuals can pay 35% of the previous quarter's tax liability in the first or second month of the current quarter by depositing the amount in their electronic cash ledger. This is applicable unless their cash or credit ledger balance covers the tax liability, or there is no tax liability. This procedure is only available if the return for the complete preceding tax period has been filed. The notification is effective from January 1, 2021.