- The govt. has notified that filing annual returns is optional for the taxpayers with turnover up to 2 Crores for the financial year.
- However, such an option has been provided only for the Financial years 2017-18 and 2018-19.
- Further, it is specified that if the taxpayer doesn’t file the same within the due date, it will be deemed to be filed on the due date.
- Since the return is optional, the taxpayers who wish to make any rectifications can file the same.
- Further, since it is mentioned that the same will be deemed to be filed, the filing facility may not be available after the due date for filing the same.
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