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    <title>Regarding due date for furnishing FORM GSTR-1 for April to June, 20 and July to Sept, 20 for certain category registered persons</title>
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    <description>Notification under section 148 designates registered persons with aggregate turnover up to 1.5 crore as required to follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis. It prescribes submission of FORM GSTR-1 for the April-June quarter by the prescribed date and for the July-September quarter by a later prescribed date, and states that the time limits for furnishing details or returns under section 38(2) for April-September will be notified subsequently in the Official Gazette.</description>
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      <description>Notification under section 148 designates registered persons with aggregate turnover up to 1.5 crore as required to follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis. It prescribes submission of FORM GSTR-1 for the April-June quarter by the prescribed date and for the July-September quarter by a later prescribed date, and states that the time limits for furnishing details or returns under section 38(2) for April-September will be notified subsequently in the Official Gazette.</description>
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