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    <title>Special Procedure for filing outward supplies in GSTR-1 for suppliers whose aggregate turnover is up to 1.50 crore rupees in the preceding financial year or the current financial year.</title>
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    <description>Notification under section 148 prescribes a special procedure for registered persons below the aggregate turnover threshold to furnish outward-supply details in FORM GSTR-1 on a quarterly basis, with staggered due dates listed in the notification. It supersedes earlier G.O.Ms., specifies electronic-filing exceptions for certain territories and for recent GSTIN allotments under a related notification, and states that time limits for returns under section 38(2) and section 39(1) for the covered months will be notified later.</description>
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