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    <description>Notification prescribes a special quarterly filing regime for registered persons with aggregate turnover up to a specified threshold to furnish outward supply details in FORM GSTR-1. For the quarter April-June 2018 such persons must furnish FORM GSTR-1 by 31st July 2018, and any detailed special procedure or extension for April-June 2018 will be notified subsequently in the Official Gazette.</description>
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