Extension of GSTR-1 due dates for small registered taxpayers: revised quarterly filing deadlines established and procedural details to follow. Notification extends final dates for quarterly furnishing of FORM GSTR-1 for registered persons within the prescribed aggregate turnover class under section 148 of the CGST Act, 2017, superseding an earlier notification. It sets revised deadlines for three specified quarters and indicates that the detailed special procedure or time-limit extension under sub-section (2) of section 38 and sub-section (1) of section 39 will be notified subsequently in the Official Gazette.