Difference between LastModifiedDate and SystemModStamp
LastModifiedDate and SystemModStamp dates both are system fields and that store date and time values for each record.
LastModifiedDate updates automatically whenever a user creates or updates any record. Data can be imported into LastModifiedDate field with any date time value like back-dated value if your business requires preserving original timestamps when migrating data into Salesforce. SystemModStamp is indexed field.
SystemModStamp is strictly read-only. It updated when a record was last modified by a user or by an automated process(salesforce system process). So SystemModStamp field value can be equal to LastModifiedDate or greater.
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