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    <description>Notifies that registered persons below the aggregate turnover threshold shall follow a special quarterly procedure to furnish outward supply details in FORM GSTR-1 for the transitional period July, 2018 to March, 2019, prescribing specific submission windows for each quarter, providing an extended electronic filing date for certain localities for the first quarter, and stating that monthly return time limits for the period will be notified subsequently.</description>
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