Option to furnish annual return: eligible low turnover registered persons may file under a special procedure and have returns deemed filed. Registered persons with aggregate turnover not exceeding the prescribed threshold who did not furnish the annual return under section 44(1) read with rule 80(1) before the due date are notified as a class eligible to follow a special procedure to furnish the annual return for financial years 2017 18 and 2018 19; such returns not furnished before the due date shall be deemed to be furnished on the due date, with effect from 9th October, 2019.