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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 up to 1.5 crore rupees in the preceding financial year or the current financial year</title>
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    <description>Prescribes a special quarterly filing procedure under section 148 for registered persons with aggregate turnover below the notified threshold, requiring them to furnish outward-supply details in FORM GSTR-1 for the specified quarters and setting the corresponding due dates; the time limit for furnishing returns under section 38(2) for April-September 2020 will be notified later.</description>
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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 up to 1.5 crore rupees in the preceding financial year or the current financial year</title>
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      <description>Prescribes a special quarterly filing procedure under section 148 for registered persons with aggregate turnover below the notified threshold, requiring them to furnish outward-supply details in FORM GSTR-1 for the specified quarters and setting the corresponding due dates; the time limit for furnishing returns under section 38(2) for April-September 2020 will be notified later.</description>
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