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<h1>Punjab Extends GSTR-1 Filing Deadlines for Small Taxpayers: New Dates for Q3 and Q4 Announced.</h1> The Government of Punjab has extended the due date for registered taxpayers with an aggregate turnover of up to 1.5 crore rupees to furnish their quarterly FORM GSTR-1 under the Punjab Goods and Services Tax Act, 2017. The revised deadlines are January 31, 2020, for the quarter October to December 2019, and April 30, 2020, for the quarter January to March 2020. This notification, effective from October 9, 2019, allows these taxpayers to follow a special procedure for reporting outward supplies of goods or services. Further details for the period October 2019 to March 2020 will be announced in the Official Gazette.