https://www.taxtmi.com/notifications?id=134656 Specified registered persons opting for quarterly returns may, in the first or second month of a quarter, follow a special procedure by depositing into the electronic cash ledger an amount equivalent to thirty five per cent of the tax liability as determined from the preceding quarter's return (or last month of the immediately preceding quarter for monthly filers). No deposit is required where balances in the electronic cash ledger or electronic credit ledger are adequate for the month(s) liability or where there is nil liability, and the procedure is available only to persons who furnished the return for a complete preceding tax period. en-us Tue, 01 Dec 2020 00:00:00 +0530 Wed, 02 Dec 2020 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134656 Specified registered persons opting for quarterly returns may, in the first or second month of a quarter, follow a special procedure by depositing into the electronic cash ledger an amount equivalent to thirty five per cent of the tax liability as determined from the preceding quarter's return (or last month of the immediately preceding quarter for monthly filers). No deposit is required where balances in the electronic cash ledger or electronic credit ledger are adequate for the month(s) liability or where there is nil liability, and the procedure is available only to persons who furnished the return for a complete preceding tax period. Notifications GST - States Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134656