https://www.taxtmi.com/notifications?id=134861 Registered persons opting to furnish quarterly returns may follow a special procedure for payment of tax for the first or second month of a quarter by depositing in the electronic cash ledger an amount equivalent to thirty-five per cent of the tax liability paid in the preceding quarter. No deposit is required where the available cash or credit ledger balance is sufficient, or where there is nil tax liability. The procedure is available only after furnishing the return for a complete preceding tax period. en-us Wed, 09 Dec 2020 00:00:00 +0530 Thu, 25 Jun 2026 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134861 Registered persons opting to furnish quarterly returns may follow a special procedure for payment of tax for the first or second month of a quarter by depositing in the electronic cash ledger an amount equivalent to thirty-five per cent of the tax liability paid in the preceding quarter. No deposit is required where the available cash or credit ledger balance is sufficient, or where there is nil tax liability. The procedure is available only after furnishing the return for a complete preceding tax period. Notifications GST - States Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134861