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<h1>Small taxpayers with turnover under 2 crores can file CGST returns for 2017-18 and 2018-19 under special procedure.</h1> The Government of India, through Notification No. 47/2019, announced that small taxpayers with an aggregate turnover of less than 2 crores who have not filed their annual return under section 44(1) of the CGST Act for the financial years 2017-18 and 2018-19 by the due date have the option to file these returns. This special procedure, as per section 148 of the CGST Act, allows these returns to be deemed furnished on the due date if not submitted earlier. This notification was issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on October 9, 2019.