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    <title>Seeks to notify special procedure for making payment of 35% as tax liability in first two month</title>
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    <description>Registered persons furnishing quarterly GST returns may pay tax for the first or second month of a quarter through an electronic cash ledger deposit. The prescribed deposit is 35% of the preceding quarterly cash-paid tax liability, or the cash-paid liability for the last month of the preceding quarter where that return was monthly. No deposit is required where available electronic cash or credit ledger balances adequately cover the relevant liability or where liability is nil.</description>
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      <description>Registered persons furnishing quarterly GST returns may pay tax for the first or second month of a quarter through an electronic cash ledger deposit. The prescribed deposit is 35% of the preceding quarterly cash-paid tax liability, or the cash-paid liability for the last month of the preceding quarter where that return was monthly. No deposit is required where available electronic cash or credit ledger balances adequately cover the relevant liability or where liability is nil.</description>
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