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    <description>Extends FORM GSTR-1 filing deadlines for registered persons above the aggregate turnover threshold by allowing past months&#039; outward-supply details to be furnished by a specified calendar date and fixing the eleventh day of the succeeding month as the due date for subsequent months; provides a separate extended date for taxpayers granted GSTIN under the transitional notification; postpones announcement of deadlines under sections 38 and 39 and states the notification&#039;s commencement date.</description>
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      <description>Extends FORM GSTR-1 filing deadlines for registered persons above the aggregate turnover threshold by allowing past months&#039; outward-supply details to be furnished by a specified calendar date and fixing the eleventh day of the succeeding month as the due date for subsequent months; provides a separate extended date for taxpayers granted GSTIN under the transitional notification; postpones announcement of deadlines under sections 38 and 39 and states the notification&#039;s commencement date.</description>
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