Extension of GSTR-1 filing deadlines for small taxpayers allows quarterly furnishing of outward supply details under a special procedure. The notification classifies registered persons below the small-taxpayer turnover threshold as eligible to use a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis and prescribes extended filing deadlines for each quarter; it supersedes the earlier departmental notification and indicates that the special procedure and time extensions under the Act will be published subsequently in the Official Gazette.