- 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
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