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Expand W C T
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As per D-vat Act-2004,As per WCT rule every contractor
charged wct to contracty. (must get TIN no. for Contractor)
so contractor must get registration under -vat act, if
their annual turnover exceed Rs 10 Lakh,
1.The contracty also deducted TDS 2% on the gross bill
amount.
2. The contracty deposite sush TDs to govt.a/c with 28days
to next month throw challan no D-vat20.
3.for the TDS every contracty must get TAN no from sales
tax dept. throw application form no D-vat 44. And after
that sale tax dept issue TAN no in form no D-vat45.
4.The contracty issue certificate to contractor after
deposite TDS in sales tax office in form no D-vat43, with
in next 28days of month.
5. these above said detail only for RD in Delhi.
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