THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER VIII : Return periods, prescribed dates, manner of furnishing returns, manner and conditions for payment of tax at compounded rate, manner and time of payment of tax and interest for delayed payment or non payment of tax before assessment, manner of furnishing statements by registered dealer, and particulars in respect of deduction and deposit of an amount towards payment of tax on contractual transfer price.

Body 46. Deposit of the amount towards payment of tax for works contract deducted at source.

(1) Where a deduction of an amount towards payment of tax in respect of any works contract is made at source by a Government, authority or person under sub-section (1) of section 40 from any dealer, the person making such deduction for such Government, authority or for himself shall within ten days from the expiry of each English Calendar month, deposit through Integrated Financial Management System (IFMS), applicable to the Drawing and Disbursing Officers of the State Government offices, or through, Government Receipt Portal System (GRIPS), in the manner as given in the website of the Directorate and under the head of account 0040-00-111-001-35, the total amount so deducted from one or more dealers during the immediately preceding month.

(2) Omitted

(3) Omitted

(4) Omitted

(5) Omitted

(6) Omitted

(7) Omitted.