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<h1>Arunachal Pradesh GST Act Introduces 35% Tax Payment Option for Quarterly Filers Effective January 2021.</h1> The Government of Arunachal Pradesh, under the Arunachal Pradesh Goods and Services Tax Act, 2017, has issued a notification detailing a special procedure for registered taxpayers who file quarterly returns. These taxpayers are allowed to pay 35% of their tax liability for the first two months of a quarter by depositing the amount in their electronic cash ledger. This applies if the tax liability was paid in the previous quarter's return. No deposit is required if the electronic cash or credit ledger balance is sufficient or if there is no tax liability. This procedure is effective from January 1, 2021.