Annual return option for small taxpayers allowing special procedure and deemed filing on the due date. Nagaland notifies that 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 may, for financial years 2017-18 and 2018-19, follow a special procedure granting the option to furnish the annual return; such return shall be deemed to be furnished on the due date if not furnished earlier.