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    <title>Seeks to prescribe the due date for furnishing FORM-GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year.</title>
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    <description>Designates registered persons with aggregate turnover below the notified threshold to follow a special procedure of furnishing details of outward supplies in FORM GSTR-1, and sets the due dates for quarterly filing: April-June 2020 by 31 July 2020 and July-September 2020 by 31 October 2020; further time limits for monthly returns for April-September 2020 will be notified later.</description>
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      <description>Designates registered persons with aggregate turnover below the notified threshold to follow a special procedure of furnishing details of outward supplies in FORM GSTR-1, and sets the due dates for quarterly filing: April-June 2020 by 31 July 2020 and July-September 2020 by 31 October 2020; further time limits for monthly returns for April-September 2020 will be notified later.</description>
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