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    <title>Prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020 under the HGST Act, 2017</title>
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    <description>Extension of the filing deadline for FORM GSTR-1 is prescribed for registered persons with aggregate turnover above the applicable threshold for the months October 2019 to March 2020, requiring furnishing of outward supplies for each month by the eleventh day of the month succeeding the tax period; the time limit under section 38(2) for the same months will be notified later.</description>
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      <description>Extension of the filing deadline for FORM GSTR-1 is prescribed for registered persons with aggregate turnover above the applicable threshold for the months October 2019 to March 2020, requiring furnishing of outward supplies for each month by the eleventh day of the month succeeding the tax period; the time limit under section 38(2) for the same months will be notified later.</description>
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