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    <title>GST - Tamil Nadu Goods and Services Tax Rules, 2017 - Return filing procedure for registered persons having aggregate turnover of upto 1.5 crore rupees - Notification - Issued.</title>
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    <description>Notification prescribes that registered persons below the notified aggregate turnover threshold shall furnish outward supply details in FORM GSTR-1 for specified quarters within prescribed deadlines, superseding earlier departmental notifications. It mandates electronic filing through the common portal for taxpayers in specified territories and for taxpayers obtaining GSTIN under a specified departmental instruction, and indicates that time limits for related monthly returns under the Act will be notified subsequently in the Official Gazette.</description>
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