Optional annual GST return filing under section 44(1) extended to an additional financial year for eligible small taxpayers. The notification amends Notification No. 47/2019 by adding the financial year 2019-20, thereby extending the optional applicability of filing the annual return under section 44(1) of the CGST Act to include that additional year for small taxpayers who had not filed before the due date and who meet the aggregate turnover criterion.