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    <title>Return filing procedure for registered persons having aggregate turnover of upto 1.5 crore rupees - Notification - Issued.</title>
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    <description>Registered persons with aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year must furnish outward supply details in FORM GSTR-1. Quarterly details for October to December 2020 must be furnished by 13 January 2021, and those for January to March 2021 by 13 April 2021. The time limit for furnishing details or returns, as applicable, under section 38(2) for October 2020 to March 2021 is to be notified subsequently in the Official Gazette.</description>
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