THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM - 18

Certificate of deduction from payment for execution of works contract under sub-section (1) of section 40 of the West Bengal Value Added Tax Act, 2003.

[See rule 47]

This is to certify that a sum of Rs. ..................................................................................... (in figures) Rupees ............................................................................................................. (in words) has been deducted from the payment made to ............................................................... (name of dealer) of................................................ ................................................................................. (address) holding certificate of registration

dated ............................. for Rupees............................................................................... (in words) drawn on .............................................. (date) for execution by him of the works contract, details of which are given below.

The sum so deducted has been deposited by the undersigned in accordance with sub-rule (1) of rule 46 into the appropriate Government Treasury at ............................................... on .......................... (date) under Challan No. .......................... dated for Rs. .......................... (in figures) Rupees ..................................................... (in words).

In accordance with the provisions of sub-rule (6) of rule 46, the sum so deducted has been incorporated in the monthly divisional account statement and the same has been sent to the Accountant General, West Bengal, for transfer of the sum to the account under the head of account 0040-00-102 Sale Tax by the undersigned on .................................. (date) vide memo No. .................................... dated ......................

for Rs. ........................... (in figures) Rupees ........................................................... (in words).

Details of the works contract

.

Seal

Signature ____________________

Date ................................

Name and designation ...............................................

of the person signing the certificate_____________________

.

* Copy forwarded to the Commissioner of Sales Tax, West Bengal, for necessary action.

Seal

Signature _______________________

Date .......................

Name and designation ______________________

..................................................................................................................................................

*Strike out whichever is not applicable.