(1) 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 assessing authority within whose jurisdiction the works contract is executed:

Provided that the assessing authority who receives a copy of the certificate in Form VAT-605 as referred to above shall forward the same 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 Deputy or Assistant Commissioner or Sales Tax Officer, as the case may be, within whose jurisdiction the works contract is executed.

Provided also that where any tax is deducted under sub section (1) of section 54 in respect of any dealer executing works contract(s) and the work in whole or any part is awarded to a sub-contractor by him, the tax proportionate to the amounts paid as consideration to the sub-contractor out of the tax deducted by the deducting authority shall be transferred to the sub-contractor by issuing Form 605-B and a copy thereof shall be sent to the Deputy or Assistant Commissioner or the Sales Tax Officer, as the case may be, within whose jurisdiction such works contractor is registered within a period of thirty days of such deduction.

(2) The certificates and consolidated statement of deductions under sub-rule (1) made during a month may also be issued or furnished electronically from such date and in such manner as the Commissioner may specify.