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Who deposit WCT to Sales Tax Deptt?

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(Querist)
28 August 2009 Can contractor deposit Work contact tax to S.T. Deptt. when he charged it on his bill? both contractor & contractee are registred dealer in Gurgaon.
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Rajesh.P

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Rajesh.P (Expert)
29 August 2009 As per the Kerala Vat Act, the awarder shall deduct Vat at source. If he has not deducted the VAT at source, then the contractor himself must pay the tax due directly to the VAT office. Non-deduction of tax at source may attract penalty.
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