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    <title>Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs. 1.5 crore.</title>
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    <description>Extension of quarterly filing deadlines for FORM GSTR-1 is provided for registered persons whose aggregate turnover does not exceed a prescribed threshold in the preceding or current financial year, identifying this class to follow a special procedure for furnishing details of outward supplies for specified quarters, with further procedural and time limit notifications to be issued subsequently in the Official Gazette.</description>
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      <description>Extension of quarterly filing deadlines for FORM GSTR-1 is provided for registered persons whose aggregate turnover does not exceed a prescribed threshold in the preceding or current financial year, identifying this class to follow a special procedure for furnishing details of outward supplies for specified quarters, with further procedural and time limit notifications to be issued subsequently in the Official Gazette.</description>
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