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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>Notification under section 148 designates registered persons with aggregate turnover up to the prescribed threshold as eligible to follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis, and prescribes extended time limits for submission of FORM GSTR-1 for specified quarters, superseding the earlier notification dated 22 November 2017, except insofar as things were done before such supersession.</description>
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      <description>Notification under section 148 designates registered persons with aggregate turnover up to the prescribed threshold as eligible to follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis, and prescribes extended time limits for submission of FORM GSTR-1 for specified quarters, superseding the earlier notification dated 22 November 2017, except insofar as things were done before such supersession.</description>
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