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    <title>Time period for furnishing details in form GSTR-1 in respect of certain category of tax payers</title>
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    <description>State notification prescribes that small registered persons must furnish outward-supply details in FORM GSTR-1 quarterly, setting deadlines for the October-December quarter and the January-March quarter, and states that time limits for monthly returns for October through March will be notified later; the notification is deemed effective from an earlier date.</description>
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      <description>State notification prescribes that small registered persons must furnish outward-supply details in FORM GSTR-1 quarterly, setting deadlines for the October-December quarter and the January-March quarter, and states that time limits for monthly returns for October through March will be notified later; the notification is deemed effective from an earlier date.</description>
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