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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Revision of GST returns through transaction-level amendments permits corrections in subsequent returns without filing a revised return.</h1> Under GST, filed returns are not revised by resubmission; instead, taxpayers amend specific transaction details (invoices, debit notes, credit notes) in designated amendment tables of subsequent periodic returns. The system treats returns as compilations of individual transactions and provides a forward-correction mechanism to align declared particulars and facilitate input tax credit matching while leaving the original filing intact.

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