Quarterly GST return filers face a special tax payment procedure using electronic cash ledger deposits and eligibility conditions. Special procedure is prescribed for quarterly return filers under section 39 of the Uttarakhand Goods and Services Tax Act, 2017, allowing tax payment in the first month or first two months of a quarter through deposit in the electronic cash ledger linked to the tax paid in the preceding quarter or, where applicable, the last month of the preceding quarter. The deposit is dispensed with where the relevant ledger balances are sufficient or where there is nil tax liability. Eligibility requires furnishing a return for a complete tax period preceding the relevant month.