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PUNCHOK WANGTAK vs. COMMISSIONER OF STATE TAXES DEPARTMENT & OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

TASHI RABSTAN
MA CHOWDHARY
Pet. Counsel
Akhil Ahmed Bardi
Res. Counsel
---

Petitioner / Applicant

PUNCHOK WANGTAK

Respondent COMMISSIONER OF STATE TAXES DEPARTMENT & OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Mar 19, 2025
Order No.

WP(C) No. 654/2025 CM No. 1552/2025

Citation

2025(3) TAXREPLY 12861
Original Order
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ORDER

ORDER 1. By way of instant petition, the petitioner-firm has sought the following main reliefs: i) A direction to the respondent Nos. 1&2 to the effect that inadvertent error in furnishing details in GST return needs to be recognized and permitted to be corrected by the department as it will turn no loss of government revenue and to allow rectification/correction of the GSTR-1 form either manually or through online portal. ii) Further direction to respondent Nos. 1&2 with regard to making online system more access friendly by showing outward supply in B2C column instead of B2B for allowing the correction of inadvertent mistakes. 2. The brief facts of the case are that petitioner’s firm is a general works contractor, engaged in various government infrastructure projects including Community Halls and had received a contract from WAPCOS Limited. While submitting GST return for the year 2024 through online portal, certain inadvertent mistakes crept in showi....

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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).