Due date for GSTR-1 extended for eligible small taxpayers; quarterly filing deadlines rescheduled and procedural notice issued. Notification prescribes that registered persons below the specified aggregate turnover shall furnish details of outward supplies in FORM GSTR-1 for the quarter October-December by the prescribed due date and for the quarter January-March by the later prescribed due date; the time limit for furnishing monthly details or returns under the relevant statutory provision will be notified subsequently, and the notification is effective from the stated operative date.