Option to furnish annual GST return for eligible small taxpayers; unfiled returns can be treated as furnished on due date. Notification under section 148 designates registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under section 44(1) read with rule 80(1) before the due date as eligible, for financial years 2017-18 and 2018-19, to follow a special procedure and have the option to furnish the annual return; such return shall be deemed to be furnished on the due date if not furnished earlier, effective from 9 October 2019.