Question 19 - If a return has been filed, how can it be revised if some changes are required to be made? - 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 to the need to change a set of invoices or debit/ credit notes. Instead of revising the return already submitted, the system will allow changing the details of those transactions (invoices or debit/credit notes) that are required to be amended. They can be amended in any of the future GSTR1/2 in the tables specifically provided for the purposes of amending previously declared details.