Notification no. 77/2020-CT, dated 15th Oct, 2020 which is amending Notification no. 47/2019-CT, dated 9th Oct, 2019
Person whose aggregate turnover is below 2 crores in a financial year have been given an option not to file annual return for the years 2017-18, 2018-19, and 2019-20. Even if they have filed their return after the due date then also their return shall be deemed to have been furnished in due date.
Download the Notification from here. 
