THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER VIII : Return periods, prescribed dates, manner of furnishing returns, manner and conditions for payment of tax at compounded rate, manner and time of payment of tax and interest for delayed payment or non payment of tax before assessment, manner of furnishing statements by registered dealer, and particulars in respect of deduction and deposit of an amount towards payment of tax on contractual transfer price.

Body 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) shall, within twenty-five days from the expiry of the English Calendar month during which deduction is made, issue a certificate of deduction in Form No. 18A, as auto generated from the website upon uploading of Form 19A in accordance with the provisions of rule 48A, to the dealer in respect of whom such deduction is made.