(a) The notified person/authority by whom deduction of tax at source is required to be made, shall file an application electronically on Commercial Taxes Department web portal in Form VAT 701 for registration and the Tax Deductor shall be provided with Tax Deduction Identification Number in Form VAT 702 approved by the Assistant Commissioner (CT)(Audit) having jurisdiction along with password to access the website to furnish information as laid under clause (d) of this sub-rule.

(b) The application by a seller of goods seeking clarification on the taxable turnover, rate of tax, etc., shall be filed online (in case the attachments/documents are more in number, they can be submitted in hard copies to the concerned Commercial Tax Office) in Form VAT 701A before the Assistant Commissioner (CT)(Audit) of the Division having jurisdiction who shall pass necessary orders online, in Form VAT 701B.

(c) Every person/authority who is required to deduct tax under sub-section (3-B) of section 22 from one or more dealers, shall remit the tax amount deducted in any month by 5^th of the succeeding month by way of online/e_payment through internet website of Commercial Taxes Department (www.apct.gov.in). The online/e_payment shall be governed by the terms and conditions stipulated therefor.

(d) The notified person/authority shall, within seven days of the payment, issue to the selling dealer concerned a certificate of the tax deducted in Form VAT 703A generated in the Commercial Taxes Department website in electronic form after entering the relevant data in Form VAT 703 (purchase invoice details) online and also shall file monthly return in Form VAT 704 to the concerned assessing authority on or before 12^th of the month succeeding the month in which the tax is deducted.

(e) Any amount or any sum deducted in accordance with the provisions of sub-section (3-B) of section 22 of the APVAT Act, 2005 and paid to the Commercial Taxes Department, shall be treated as a payment of tax on behalf of the dealer by whom such sale is effected and credit shall be given to the said dealer for the tax period for which amount was so deducted on filing of returns by the person/authority who deducted the tax".