GST rectification FY 2019-20

last date for GST rectification for the year 2019-20
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As per the first proviso to section 37(3) of the CGST Act any amendments to the disclosures made in the returns or disclosure of additional details, pertaining to FY 2019-20 would have to be done by:

The due date of furnishing of the return for the month of September 2020 i.e. 20th of October, 2020, or

The date of furnishing of the annual return for FY 2019-20, whichever is earlier.

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