Optional annual return filing for small taxpayers permits late submission for specified years, returns deemed filed on due date. Notification designates registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under sub section (1) of section 44 read with rule 80(1) before the due date as a class eligible to follow a special procedure for the specified financial years, granting them the option to furnish the annual return for those years; if not furnished before the due date, the return shall be deemed to have been furnished on the due date.