Extension of GSTR-1 filing deadline for small taxpayers to quarterly submission with specified later due dates under state GST rules. Notification prescribes a special procedure allowing registered persons meeting the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis. It specifies quarterly periods and corresponding extended due dates for filing GSTR-1 for the three listed quarters and states that time limits for furnishing monthly returns under the Act will be notified subsequently. The notification comes into force from the stated earlier date.