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    <title>Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 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>Registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year must follow a special procedure to furnish outward supply details in FORM GSTR 1 for October-December 2020 and January-March 2021; the prescribed final submission dates for those quarterly GSTR 1 filings are 13 January 2021 and 13 April 2021, and the time limit for furnishing related monthly details or returns for October 2020-March 2021 will be notified later.</description>
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      <description>Registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year must follow a special procedure to furnish outward supply details in FORM GSTR 1 for October-December 2020 and January-March 2021; the prescribed final submission dates for those quarterly GSTR 1 filings are 13 January 2021 and 13 April 2021, and the time limit for furnishing related monthly details or returns for October 2020-March 2021 will be notified later.</description>
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