Option to file annual GST return for small taxpayers allows delayed filing under special procedure and deemed filing. Registered persons with aggregate turnover not exceeding two crore rupees who have not furnished the annual return under sub section (1) of section 44 read with sub rule (1) of rule 80 before the due date are notified as a class entitled to a special procedure and option to furnish the annual return for financial years 2017 18 and 2018 19; the return shall be deemed to be furnished on the due date if it has not been furnished before the due date.