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    <title>Extension of time to file GSTR-1 quaterly</title>
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    <description>Extension of time for furnishing details of outward supplies in FORM GSTR-1 is prescribed for a class of registered persons defined by an aggregate turnover threshold, allowing a special quarterly filing procedure. Deadlines are specified for the listed quarters: the July-September quarter by end December, October-December by mid-February, and January-March by end April. The notification treats the special procedure as an extension of time under the Act for return and detail-furnishing provisions and states that the detailed procedural framework will be notified subsequently; it also specifies the commencement date.</description>
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      <description>Extension of time for furnishing details of outward supplies in FORM GSTR-1 is prescribed for a class of registered persons defined by an aggregate turnover threshold, allowing a special quarterly filing procedure. Deadlines are specified for the listed quarters: the July-September quarter by end December, October-December by mid-February, and January-March by end April. The notification treats the special procedure as an extension of time under the Act for return and detail-furnishing provisions and states that the detailed procedural framework will be notified subsequently; it also specifies the commencement date.</description>
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