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    <title>Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters</title>
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    <description>Registered persons whose aggregate turnover does not exceed the specified threshold must furnish outward supply details in FORM GSTR-1 under a special quarterly procedure. The notification fixes quarterly filing time limits for April-June 2020 and July-September 2020 as specified in its Table, states that monthly return time limits for April-September 2020 will be notified later, and declares the notification effective from 23 March 2020.</description>
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