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    <title>Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs. 1.5 crores.</title>
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    <description>Registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special procedure with staggered deadlines for furnishing FORM GSTR-1 for quarters from July-September 2017 through January-March 2019 as specified in the Notification&#039;s Table. Electronic filing is mandated for taxpayers with principal place of business in Kodagu district for a specified quarter and for taxpayers who obtained GSTIN under a prior notification for the quarters from July 2017 to September 2018; further time limits for return filing for relevant months will be notified later.</description>
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      <description>Registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special procedure with staggered deadlines for furnishing FORM GSTR-1 for quarters from July-September 2017 through January-March 2019 as specified in the Notification&#039;s Table. Electronic filing is mandated for taxpayers with principal place of business in Kodagu district for a specified quarter and for taxpayers who obtained GSTIN under a prior notification for the quarters from July 2017 to September 2018; further time limits for return filing for relevant months will be notified later.</description>
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