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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>Registered persons having aggregate turnover of up to 1.5 crore rupees are placed under a special procedure for furnishing outward supply details in FORM GSTR-1. Quarterly filing is prescribed for October 2019 to December 2019 and January 2020 to March 2020, with due dates of 31 January 2020 and 30 April 2020 respectively. The time limit for furnishing the details or return under section 38(2) for October 2019 to March 2020 is to be notified separately.</description>
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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>Registered persons having aggregate turnover of up to 1.5 crore rupees are placed under a special procedure for furnishing outward supply details in FORM GSTR-1. Quarterly filing is prescribed for October 2019 to December 2019 and January 2020 to March 2020, with due dates of 31 January 2020 and 30 April 2020 respectively. The time limit for furnishing the details or return under section 38(2) for October 2019 to March 2020 is to be notified separately.</description>
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