A waterfall is a step in the land that a river flows over
How waterfalls are formed:
A river flows over hard rock with soft rock beneath and crashes downwards onto soft rock
The attrition and hydraulic action of the deposition collected at the bottom cause an undercutting. This causes a plunge pool to form, an overhang and causes undercutting into the soft rock. This forms cracks in the hard rock at the top
From more and more cracks forming and repeated hydraulic action, the overhang of hard rock suddenly collapses and the waterfall retreats back
The eroded material is now a part of the river load and the waterfall retreats upstream