Special GST deposit procedure allows provisional electronic ledger deposits to cover interim quarterly tax obligations. Notification permits registered persons who file quarterly returns to follow a special procedure by making a deposit into the electronic cash ledger in the first and/or second month of a quarter, calculated by reference to the tax debited in the preceding quarter's return (or last month of the preceding quarter if returns were monthly). The procedure requires prior filing for a complete tax period and is not applicable where electronic cash or credit ledger balances suffice or where there is nil liability.