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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>Notification under section 148 notifies registered persons below the specified aggregate turnover threshold as a class required to follow a special procedure to furnish details of outward supply in FORM GSTR-1 on a quarterly basis, fixing specific deadlines for the quarters identified and stating that the time limit for furnishing details or returns under sub section (2) of section 38 for the intervening months will be notified subsequently.</description>
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      <description>Notification under section 148 notifies registered persons below the specified aggregate turnover threshold as a class required to follow a special procedure to furnish details of outward supply in FORM GSTR-1 on a quarterly basis, fixing specific deadlines for the quarters identified and stating that the time limit for furnishing details or returns under sub section (2) of section 38 for the intervening months will be notified subsequently.</description>
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