Quarterly GSTR-1 filing requirement for small taxpayers established; specified quarterly deadlines set and further procedures to be notified Notification prescribes a quarterly filing regime in Form GSTR-1 for registered persons within the notified lower aggregate turnover threshold, requiring them to furnish details of outward supplies effected during each quarter and fixing specified due dates for the transitional quarters. It also indicates that any special procedure or extension of time limits under the Act for the months covered will be notified subsequently in the Official Gazette.