Quarterly GSTR-1 filing allowed for eligible small taxpayers, with specified quarterly deadlines and further procedural notification. Notification allows registered persons meeting the prescribed aggregate turnover threshold to furnish outward supply details quarterly in FORM GSTR-1 for specified transition quarters, lists the quarters and corresponding final filing dates for those quarters, and provides that the special procedure or any extension of time for furnishing returns under the relevant return provisions for the months July to March will be notified subsequently in the Official Gazette.