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<h1>Delhi GST Act: Special Quarterly Tax Payment Procedure for 35% Liability Announced for Registered Persons.</h1> The notification issued by the Finance Department of Delhi on March 31, 2021, outlines a special procedure for registered persons under the Delhi Goods and Services Tax Act, 2017, who opt to file quarterly returns. These individuals can pay 35% of their tax liability for the first two months of a quarter by depositing the amount in their electronic cash ledger, based on the previous quarter's tax payment. This procedure is not required if the electronic cash or credit ledger balance covers the tax liability or if there is no tax liability. The procedure is applicable from January 1, 2021.