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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>Prescribes a special quarterly filing schedule in FORM GSTR-1 for registered persons below the notified aggregate turnover threshold, requiring filing for the October-December quarter by 13 January and for the January-March quarter by 13 April, with a further Gazette notification to follow for related monthly return time limits.</description>
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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>Prescribes a special quarterly filing schedule in FORM GSTR-1 for registered persons below the notified aggregate turnover threshold, requiring filing for the October-December quarter by 13 January and for the January-March quarter by 13 April, with a further Gazette notification to follow for related monthly return time limits.</description>
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