Optional annual return filing allows small turnover taxpayers to regularise non filing and secure deemed furnishing on the due date. Notification allows registered persons whose aggregate turnover does not exceed two crore rupees and who had not furnished the annual return before the due date to optionally furnish the annual return for F.Y. 2017 18 and 2018 19 under section 44(1) read with rule 80(1). The notification also provides that such return shall be deemed to have been furnished on the due date if it was not furnished before that date, and it is effective from 9 October 2019.