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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 quarters from October, 2019 to March, 2020</title>
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    <description>Prescribes a special procedure for registered persons with aggregate turnover up to 1.5 crore to furnish outward supply details in FORM GSTR-1 quarterly, setting 31 January 2020 for October-December 2019 and 30 April 2020 for January-March 2020, with monthly furnishing time limits to be notified later and the notification effective from 9 October 2019.</description>
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