Annual return filing becomes optional for small taxpayers under Tripura GST, with delayed returns deemed filed on due date. Registered persons under the Tripura State Goods and Services Tax framework whose aggregate turnover does not exceed two crore rupees and who did not furnish the annual return by the due date are placed in a special class for the financial years 2017-18 and 2018-19. For that class, filing the annual return under section 44(1) read with rule 80(1) is optional. If the return has not been furnished before the due date, it is deemed to have been furnished on the due date.