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    <title>Enhancement of time for filing GSTR-1 till 31-10-2019 for registered person with aggregate turnover upto 1.5 Cr</title>
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    <description>Special procedure is prescribed for registered persons having aggregate turnover of up to 1.5 crore rupees for furnishing outward supply details in FORM GSTR-1. For the quarter July to September, 2019, FORM GSTR-1 may be furnished up to 31 October, 2019. The time limit for furnishing details or return under section 38(2) and section 39(1) for July, 2019 to September, 2019 will be notified separately.</description>
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      <description>Special procedure is prescribed for registered persons having aggregate turnover of up to 1.5 crore rupees for furnishing outward supply details in FORM GSTR-1. For the quarter July to September, 2019, FORM GSTR-1 may be furnished up to 31 October, 2019. The time limit for furnishing details or return under section 38(2) and section 39(1) for July, 2019 to September, 2019 will be notified separately.</description>
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