Can GSTR 7 and 7A be revised?
No. Once the form has been filled, reviewed and submitted, GSTR 7 cannot be revised. Any mistake that is made on the form that needs to be corrected can be corrected in the following months GSTR 7 form.
For example, If Mr Promod is filing for GSTR 7 for the month of August, the form needs to be submitted by September. In case the GSTR 7 form filled in the month of September has any mistakes that need to be correct, they can only be corrected when filling for the GSTR 7 form in the month of October.
In short, any mistakes made in the GSTR 7 form once it has been submitted can be corrected in the following months to come. The submitted form cannot be corrected.