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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>Registered persons with aggregate turnover up to 1.5 crore must follow a special quarterly procedure to furnish outward supply details in FORM GSTR-1: April-June 2020 details by 31st July 2020 and July-September 2020 details by 31st October 2020; the time limit for returns under section 38(2) for April-September 2020 will be notified later; notification effective from 23 March 2020 under section 148 of the Chhattisgarh GST Act.</description>
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      <description>Registered persons with aggregate turnover up to 1.5 crore must follow a special quarterly procedure to furnish outward supply details in FORM GSTR-1: April-June 2020 details by 31st July 2020 and July-September 2020 details by 31st October 2020; the time limit for returns under section 38(2) for April-September 2020 will be notified later; notification effective from 23 March 2020 under section 148 of the Chhattisgarh GST Act.</description>
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