Download Bihar Vat Form A-XIII

Download Bihar VAT FORM A-XIII Application for Refund of Advance Deduction of Tax

As per Bihar VAT rule 29(2)

Rule 29. Deduction of tax at source from the bills of works contractors

(1) The deduction referred to in sub-section (1) of section 41 shall be made at the rate

notified in this behalf from time to time by the Government.

(2) Such deduction shall be made from payments purporting to be the full or part payment

of the sale price, being made in respect of all contracts executed, whether in part or

in full, after commencement of this Act:

Provided that no deduction shall be made on account of the payment pertaining to the

following –

(a) Labour charges for execution of the works contract,

(b) Amount paid to sub-contractor on account of labour and services,

(c) Charges for planning, designing and architects fees,

(d) Charges for obtaining on hire machineries and tools used in the execution of the works

contract,

(e) Cost of consumables such as water, electricity, fuels, etc. used in execution of the works

contract the property in which is not transferred in the course of execution of a works

contract,

(f) Cost of establishment of the contractor to the extent it is relatable to supply of labour

and services,

(v) The “Quadruplicate” portion shall be retained by the person issuing this

certificate.

(5) (i) Every person making the deductions referred to in sub-section (1) of section

41 shall also send to the circle incharge within whose jurisdiction the concerned

contractor is registered, a quarterly return in Form RT-VII by the 31st July, 31s t

October, 31st January and 30th April in respect of the deductions made by him during

the quarter immediately preceding.

(ii) If any contractor is not registered in any circle, a separate quarterly return

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