Optional annual return filing under section 44(1) extended to small taxpayers who missed the due date for 2019-20. Filing of the annual return under section 44(1) of the Rajasthan GST Act is made optional for small taxpayers with aggregate turnover under two crores who did not file before the due date; the amendment substitutes the opening paragraph of the earlier notification to extend coverage to the financial year 2019-20 and is issued under section 148 on the Council's recommendation.