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

Question 19 – Draft-Bills-Reports – Returns Process and matching of Input Tax Credit – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 19 – 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 to the need to change a set of invoices or debit/ credit notes. Instead

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