Extension of GSTR-1 due dates for small taxpayers allows staggered quarterly filing and mandated electronic submission by revised deadlines. Extension of due dates for FORM GSTR-1 requires registered persons qualifying as small taxpayers to furnish quarterly details of outward supplies for specified quarters by the revised dates set out in the notification, with electronic filing via the common portal mandated for taxpayers obtaining GSTIN under a specified earlier notification; time limits for related returns under the Act for July 2017 to March 2019 will be notified subsequently, and the notification is effective from the stated commencement date.