Extension of GSTR-1 due dates allows small taxpayers with prescribed turnover threshold to file quarterly returns under revised timelines. Extends quarterly deadlines for furnishing FORM GSTR-1 to registered persons with aggregate turnover up to 1.5 crore rupees, authorising a special quarterly furnishing procedure in place of monthly filing, and superseding an earlier notification. It prescribes extended due dates for the three quarters from July 2017 to March 2018 and states that the detailed special procedure and any extension of time for furnishing returns under the Act will be notified subsequently in the Official Gazette.