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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>Extension of filing deadlines for FORM GSTR-1 is notified for registered persons with aggregate turnover up to 1.5 crore, prescribing a special quarterly filing schedule that supersedes earlier notifications. The Table sets revised due dates for specified quarters, with provisos mandating electronic filing through the common portal for taxpayers in certain territories and for those recently issued GSTIN. Time limits for returns under section 38(2) and section 39(1) for the months concerned will be notified subsequently.</description>
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      <description>Extension of filing deadlines for FORM GSTR-1 is notified for registered persons with aggregate turnover up to 1.5 crore, prescribing a special quarterly filing schedule that supersedes earlier notifications. The Table sets revised due dates for specified quarters, with provisos mandating electronic filing through the common portal for taxpayers in certain territories and for those recently issued GSTIN. Time limits for returns under section 38(2) and section 39(1) for the months concerned will be notified subsequently.</description>
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