Last date of rectification of GSTR-1 of F.Y 19-20

The discussion clarifies the deadline for rectifying GSTR-1 for the financial year 2019-20. Generally, the last date for amendments was the filing date of the September 2020 return or the annual return, whichever came first, as per Section 39(9) of the CGST Act 2017. While an extension to March 2021 was inquired about, the consensus is that the original deadline of 22nd/24th October 2020 for amendments pertaining to FY 19-20 applied, with no further extensions mentioned.