DOWNLOAD WEST BENGAL VAT 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
As per West Bengal Vat Rule 47: Issue of certificate of deduction of the amount towards payment of tax on works contract
The person who deducts and deposits any amount towards payment of tax in respect of works contract under sub-rule (1) or sub-rule (6) of rule 46 shall, within fifteen days from the date of deposit, issue a certificate of deduction in Form No. 18 in respect of such dealer.
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