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    <title>Prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021</title>
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    <description>The Commissioner directs that registered persons exceeding the prescribed aggregate turnover threshold shall furnish FORM GSTR-1 for each month from October 2020 through March 2021 by the eleventh day of the month succeeding the relevant month, effecting an extension of the filing deadline for outward supply details; time limits for returns under the separate provision governing subsection (2) of section 38 for those months will be notified later in the Official Gazette.</description>
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      <description>The Commissioner directs that registered persons exceeding the prescribed aggregate turnover threshold shall furnish FORM GSTR-1 for each month from October 2020 through March 2021 by the eleventh day of the month succeeding the relevant month, effecting an extension of the filing deadline for outward supply details; time limits for returns under the separate provision governing subsection (2) of section 38 for those months will be notified later in the Official Gazette.</description>
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