If a return has been filed, how can it be revised if some changes are required to be made?

If a return has been filed, how can it be revised if some changes are required to be made?
Question 19
Bill
Returns Process and matching of Input Tax Credit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 19. If a return has been filed, how can it be revised if some changes are required to be made?
Ans. In GST since the returns are built from details of individual transactions, there is no requirement for having a revised return. Any need to revise a return may arise due

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