Amendment to GST notification expands covered financial years to include 2019-20 and takes effect retrospectively. The state notification substitutes the opening paragraph of Notification No. F A 3-42-2019-1-V(88) to expand the listed financial years to include 2019-20, and, exercising powers under section 148 of the Madhya Pradesh GST Act, declares the amendment to be deemed to have come into force from 15 October 2020.