While making deduction of tax from the bills or invoices of the works contractors, the deducting authority shall grant a certificate to that works contractor in Form VAT-605 and shall send a copy thereof to the Assistant Commissioner or the Sales Tax Officer, as the case may be, within whose jurisdiction the works contract is executed:

Provided that if the works contractor concerned is a registered dealer, the certificate as referred to above shall be forwarded to the circle where such works contractor is registered:

Provided further that the deducting authority shall furnish a consolidated statement of deductions made during a month in Form VAT-605-A within fourteen days of the expiry of the month to the Assistant Commissioner or Sales Tax Officer, as the case may be, within whose jurisdiction the works contract is executed.