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    <description>The notification prescribes a special procedure requiring registered persons within the notified aggregate turnover threshold to furnish details of outward supplies in Form GSTR-1 for specified quarters within prescribed time limits: October-December 2019 by 31st January 2020 and January-March 2020 by 30th April 2020; monthly time limits for October 2019-March 2020 will be notified later in the Official Gazette, and the notification is effective from 9th October 2019.</description>
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