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    <title>Notification under section 148 to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore for the period from July, 2018 to March, 2019 under HGST Act, 2017.</title>
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    <description>The notification prescribes a special quarterly filing regime allowing registered persons below the notified aggregate turnover threshold to furnish outward supply details in FORM GSTR-1 for specified quarters within prescribed extended time periods, and states that time limits for furnishing monthly details or returns for the same months will be notified subsequently in the Official Gazette.</description>
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      <title>Notification under section 148 to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore for the period from July, 2018 to March, 2019 under HGST Act, 2017.</title>
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      <description>The notification prescribes a special quarterly filing regime allowing registered persons below the notified aggregate turnover threshold to furnish outward supply details in FORM GSTR-1 for specified quarters within prescribed extended time periods, and states that time limits for furnishing monthly details or returns for the same months will be notified subsequently in the Official Gazette.</description>
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