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    <title>Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to 1.5 crores</title>
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    <description>Notification prescribes a special procedure allowing registered persons meeting the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis. It specifies quarterly periods and corresponding extended due dates for filing GSTR-1 for the three listed quarters and states that time limits for furnishing monthly returns under the Act will be notified subsequently. The notification comes into force from the stated earlier date.</description>
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      <description>Notification prescribes a special procedure allowing registered persons meeting the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis. It specifies quarterly periods and corresponding extended due dates for filing GSTR-1 for the three listed quarters and states that time limits for furnishing monthly returns under the Act will be notified subsequently. The notification comes into force from the stated earlier date.</description>
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