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    <title>Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019.</title>
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    <description>Registered persons with aggregate turnover up to 1.5 crore must furnish outward supply details in FORM GSTR 1 for July-September, 2019 by 31 October, 2019; a substituted proviso extends the filing time for taxpayers with principal places of business in the erstwhile State of Jammu and Kashmir until 24 March, 2020. Time limits for returns under section 38(2) and section 39(1) for July-September, 2019 will be notified later.</description>
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