Special deposit requirement for quarterly filers to pre-pay proportion of tax liability under GST, with conditional exemptions. Notification allows registered persons who file quarterly (or part-quarter) returns to discharge the tax due in the first and/or second month of a quarter by depositing in the electronic cash ledger an amount equal to thirty five percent of the tax liability determined from the prior relevant return (preceding quarter for quarterly filers; last month of the prior quarter for monthly filers). Exemptions apply where ledger balances suffice or liability is nil, and the procedure is available only if the return for a complete preceding tax period has been furnished.