Amending filed returns allowed by correcting transaction details in subsequent returns rather than filing a revised return. When a GST return has been filed, it is not revised as a whole; corrections are made by amending specific invoices or debit/credit notes and recording ... Summary
Amending filed returns allowed by correcting transaction details in subsequent returns rather than filing a revised return.
When a GST return has been filed, it is not revised as a whole; corrections are made by amending specific invoices or debit/credit notes and recording those amendments in designated tables of subsequent returns, enabling the system to match and update previously declared transaction details and address Input Tax Credit adjustments.
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