Small taxpayer annual return option permits eligible taxpayers to optionally file past-year GST annual returns with a deeming provision. Registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under sub-section (1) of Section 44 before the due date are notified as a class for financial years 2017-18 and 2018-19, and may opt to furnish that annual return under sub-section (1) of Section 44 read with sub-rule (1) of rule 80; if the return has not been furnished before the due date it shall be deemed to have been furnished on the due date.