Quarterly GSTR-1 filing relief for small taxpayers: extended staggered deadlines permit consolidated quarterly reporting via the common portal. Special quarterly filing regime for registered persons below the notified aggregate turnover threshold allows furnishing of outward supply details in FORM GSTR-1 on a quarterly basis with staggered deadlines for specified quarters; certain newly registered taxpayers must submit those quarter returns electronically through the common portal by a prescribed date, and related time limits for furnishing returns for specified months will be notified subsequently in the Official Gazette.