Annual return option for small registered persons below turnover threshold permits special filing procedure and deemed submission on due date. Notification classifies registered persons with aggregate turnover not exceeding the turnover threshold who have not furnished the statutory annual return before the due date as eligible to follow a special procedure to furnish annual returns for the financial years 2017-18 and 2018-19, and provides that where the annual return has not been furnished before the due date it shall be deemed to be furnished on the due date.