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    <title>Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs. 1.5 crores.</title>
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    <description>Extension of time for furnishing FORM GSTR-1 is notified for registered persons with aggregate turnover up to the prescribed small-taxpayer threshold, prescribing a special quarterly filing procedure and specific staggered deadlines for outward supply details from July 2017 through March 2019, with electronic filing mandated for certain jurisdictions and newly registered taxpayers; related monthly return time limits will be notified later.</description>
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      <description>Extension of time for furnishing FORM GSTR-1 is notified for registered persons with aggregate turnover up to the prescribed small-taxpayer threshold, prescribing a special quarterly filing procedure and specific staggered deadlines for outward supply details from July 2017 through March 2019, with electronic filing mandated for certain jurisdictions and newly registered taxpayers; related monthly return time limits will be notified later.</description>
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