(1) The amount deducted under sub-section (1) of section 26 by a purchaser and the amount deducted by a person under sub-section (2) of the said section shall be deposited by him in the Government treasury by Challan in form 27 or e-Challan in form 27 A before 10th day of the next month following the month in which such deduction has been made.

Provided that the amount deducted may be deposited through internet in accordance with the provisions of sub-rule (6) of rule 37.

(2) (a) For the amount deducted under sub-section (1) of section 26, the purchaser shall issue a certificate in form 31 in duplicate to the dealer supplying goods to the Central Government or the State Government within ten days of the deposit of such amount under the provision of sub-rule(1).

(b) For the amount deducted under sub-section (2) of section 26, the person shall issue a certificate in form 32 in duplicate to the contractor within ten days of the deposit of such amount under the provisions of sub-rule (1).

(3) Notwithstanding anything contained in sub-rule (2) of rule 21, the dealer supplying or selling goods to the Central Government or the State Government or the contractor supplying goods in the execution of a works contract let out by a person shall, unless the contrary is proved, be deemed to have paid tax on the turnover of goods sold to the Central Government or the State Government or the person, if he furnishes one copy of the certificate in form 31 or form 32 as the case may be as if he had credited the amount of tax in the treasury by challan. The certificate shall be filed along with the return in form 10.

(4) The statement required to be furnished under sub-section (8) of section 26 shall be in form 35 and shall be furnished for every year by the person referred to in sub-sections (1) and (2) of section 26 to the Commercial Tax Officer of the Circle in whose jurisdiction the Office of the deducting person / agency / authority is situated, within thirty days of the expiry of the year.