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    <description>Notifies registered persons whose aggregate turnover does not exceed the prescribed threshold to follow a special procedure and furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, with specified deadlines for the quarters July-September, October-December, and January-March, and indicates that any special procedure or extension of time for monthly furnishing of details or returns for July 2017-March 2018 will be notified subsequently in the Official Gazette.</description>
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