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    <title>Filing of annual return for the Financial Years 2017-2018 and 2018-2019 optional for small taxpayers with aggregate turnover less than 2 crores</title>
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    <description>Small taxpayers below the specified aggregate turnover threshold who did not furnish the annual return before the due date are allowed an optional special procedure to furnish the annual return for the specified past financial years, and such returns shall be deemed to have been furnished on the due date if not furnished earlier.</description>
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      <description>Small taxpayers below the specified aggregate turnover threshold who did not furnish the annual return before the due date are allowed an optional special procedure to furnish the annual return for the specified past financial years, and such returns shall be deemed to have been furnished on the due date if not furnished earlier.</description>
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