Annual return furnishing option granted to small registered persons, with a deeming provision treating late filings as furnished on due date. Notification designates registered persons with turnover not exceeding the prescribed threshold who have not furnished the annual return under section 44(1) read with rule 80(1) as eligible to follow a special procedure and to exercise the option to furnish the annual return for 2017 18 and 2018 19, with a deeming provision that returns not furnished before the due date shall be deemed to have been furnished on the due date; issued under section 148 and effective from 9 October 2019.