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    <title>Under section 148 to extend the due date for filling of FORM GSTR-1 for taxpayer having aggregate turnover up to Rs. 1.5 crores under HGST Act, 2017</title>
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    <description>Registered persons with aggregate turnover up to 1.5 crore rupees are notified to follow a special procedure and extended deadlines for furnishing FORM GSTR 1: specified quarters have been assigned extended due dates in the Table, taxpayers who obtained GSTIN under the departmental notification must file electronically through the common portal by the stated date, and time limits for related return furnishing will be notified subsequently in the Official Gazette.</description>
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      <description>Registered persons with aggregate turnover up to 1.5 crore rupees are notified to follow a special procedure and extended deadlines for furnishing FORM GSTR 1: specified quarters have been assigned extended due dates in the Table, taxpayers who obtained GSTIN under the departmental notification must file electronically through the common portal by the stated date, and time limits for related return furnishing will be notified subsequently in the Official Gazette.</description>
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