GST scope expansion: eligibility extended to prior financial years and applicability expressly includes exports. The notification substitutes 'a financial year' with 'any preceding financial year from 2017-18 onwards' and inserts 'or for exports' after 'goods or services or both to a registered person', expanding temporal and transactional scope; effective from 30th September 2020 under sub rule (4) of rule 48 of the Madhya Pradesh GST Rules, 2017.