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    <title>Extension of time to file GSTR-1 quaterly</title>
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    <description>The notification grants a class of registered persons with aggregate turnover of upto 1.5 crore rupees in the preceding or current financial year permission to follow a special procedure for furnishing details of outward supplies in FORM GSTR-1 on a quarterly basis. It prescribes extended deadlines for the quarters July-September 2017, October-December 2017 and January-March 2018, links the special procedure to the Act&#039;s return-filing provisions, and states that the detailed procedure or extension will be notified subsequently in the Official Gazette, with the notification effective from 15th November 2017.</description>
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