1) The document outlines the stages and processes for filing GST returns and rectifying errors in previous returns. It discusses four stages of return filing and the options for adjusting liability and ITC in the current or subsequent month's returns. 2) Errors like under-reporting, over-reporting, or wrong reporting of liability and ITC can be rectified by making adjustments in the current return using the "Edit" facility or in subsequent month's returns. Negative entries are not allowed so remaining balances may be claimed as a refund. 3) Amendments can also be made by filing Table 9 of the subsequent month/quarter's GSTR-1 if the error also affected the original GSTR-1. The