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    <title>Seeks to make filing of annual return under section 44 (1) of CGGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs. 2 crores and who have not filed the said return before the due date</title>
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    <description>Notification allows registered persons with aggregate turnover not exceeding two crore rupees, who did not furnish the annual return before the due date, the option to furnish the annual return for financial years 2017-18 and 2018-19; if the return is not furnished before the due date, it shall be deemed to be furnished on the due date.</description>
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