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<h1>GSTR-1 filing deadlines for small taxpayers set with quarter-specific due dates and retrospective commencement notification.</h1> Prescribes quarter-specific due dates for furnishing FORM GSTR-1 by registered persons meeting the specified aggregate turnover threshold, requiring them to follow a special quarterly procedure to furnish outward supply details; April-June quarter details to be furnished by end of July and July-September quarter details by end of October, with the time limit for related monthly return provisions to be notified subsequently and the notification treated as having retrospective effect.