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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>Designates registered persons below the small taxpayer turnover threshold as a class required to follow a special procedure and mandates furnishing details of outward supplies in FORM GSTR-1 for the quarters October-December 2020 and January-March 2021 by the respective time periods set out in the Table; further states that the time limit for furnishing details or returns for the months October 2020 to March 2021 under the return-provision will be notified later in the Official Gazette.</description>
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      <description>Designates registered persons below the small taxpayer turnover threshold as a class required to follow a special procedure and mandates furnishing details of outward supplies in FORM GSTR-1 for the quarters October-December 2020 and January-March 2021 by the respective time periods set out in the Table; further states that the time limit for furnishing details or returns for the months October 2020 to March 2021 under the return-provision will be notified later in the Official Gazette.</description>
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