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    <description>Notification prescribes quarterly filing of details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover upto 1.5 crore, designating them to follow a special procedure under section 148, and setting fixed deadlines for three quarters (July-September 2017; October-December 2017; January-March 2018), with any special procedure or extension for furnishing details or returns for July 2017 to March 2018 to be notified subsequently.</description>
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      <description>Notification prescribes quarterly filing of details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover upto 1.5 crore, designating them to follow a special procedure under section 148, and setting fixed deadlines for three quarters (July-September 2017; October-December 2017; January-March 2018), with any special procedure or extension for furnishing details or returns for July 2017 to March 2018 to be notified subsequently.</description>
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