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    <title>Special Procedure for Quarterly Furnishing of FORM GSTR-1 by Registered Persons Having Turnover up to Rs.1.5 Crore under the Punjab GST Act, 2017</title>
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    <description>Registered persons with aggregate turnover of up to Rs. 1.5 crore in the preceding or current financial year may follow a special procedure for furnishing outward-supply details. Eligible persons may furnish FORM GSTR-1 quarterly for supplies of goods, services, or both. The quarterly filing dates cover the periods from July-September 2018 through January-March 2019, while related time limits for furnishing details or returns are to be notified subsequently.</description>
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      <description>Registered persons with aggregate turnover of up to Rs. 1.5 crore in the preceding or current financial year may follow a special procedure for furnishing outward-supply details. Eligible persons may furnish FORM GSTR-1 quarterly for supplies of goods, services, or both. The quarterly filing dates cover the periods from July-September 2018 through January-March 2019, while related time limits for furnishing details or returns are to be notified subsequently.</description>
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