Return filing procedure for small taxpayers requires quarterly GSTR-1 submissions with specified electronic filing exceptions. Notification prescribes that registered persons below the notified aggregate turnover threshold shall furnish outward supply details in FORM GSTR-1 for specified quarters within prescribed deadlines, superseding earlier departmental notifications. It mandates electronic filing through the common portal for taxpayers in specified territories and for taxpayers obtaining GSTIN under a specified departmental instruction, and indicates that time limits for related monthly returns under the Act will be notified subsequently in the Official Gazette.