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    <title>Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover upto Rs. 1.5 crores</title>
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    <description>Registered persons below the aggregate turnover threshold may follow a special procedure to furnish outward supply details in Form GSTR-1 on a quarterly basis, with prescribed extended deadlines for each quarter; time limits for monthly furnishing for the specified months will be notified subsequently in the Official Gazette, and the notification is effective from the stated commencement date.</description>
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