Extension of GSTR-1 filing deadlines for small taxpayers, specifying quarter-wise staggered due dates and electronic filing requirement. Notification S.R.O. No.379/2018 prescribes a special procedure and extended, quarter wise deadlines for furnishing FORM GSTR 1 by registered persons meeting the aggregate turnover threshold, supersedes earlier state notifications as specified, requires certain newly registered taxpayers to file electronically through the common portal by a specified earlier date for past quarters, and provides that statutory time limits for furnishing returns for the affected months and quarters will be notified subsequently.