No. C1-52415/95/TX.                                          Office of the Board of Revenue (Taxes),

                                                                               Thiruvananthapuram, Dt. 09..01..1996.

CIRCULAR No. 7/96/TX

Sub:   Works Contracts – filing of Return by awarders – certain instructions issued - regarding

…..

Attention of all officers is invited to Rule 59A of the Kerala General Sales Tax Rules, 1963, wherein it has been provided that, every awarder, including a department of the State or Central Government shall forward a return to the assessing authority showing the details of works contract awarded during every quarter in form No. 46A, so as to reach the assessing authority on or before the 15^th day succeeding the quarter ending 30^th June, 30^th September, 31^st December and 31^st March every year.

2. It has came to the notice of the Board that the assessing authorities are not watching the compliance of the above provision by the awarders and not pursuing action to collect the tax due on works contract. Since the above Rule, which is mandatory, is a machinery to ensure deduction of tax on works contract at source and to book unregistered contractors, all assessing authorities are directed to ensure that awarders file return in form No. 46A.

3. The Deputy Commissioners and the Inspg. Asst. Commissioners shall ensure that these instructions are scrupulously followed by the assessing authorities.

4. The Deputy Commissioners shall acknowledge receipt of the Circular and obtain acknowledgement from their subordinates.

Sd/-

Secretary (Taxes) – II

KERALA GENERAL SALES TAX RULES, 1963

FORM NO. 46A

FORM OF QUARTERLY RETURN TO BE FILED BY AWARDERS SHOWING WORKS CONTRACT GIVEN

(See Rule 59A)

To

            The Assessing Authority

            Name and address of the awarder with Registration Certificate No., if any.

I/We furnish below the details of works contract given for the quarter ending ………………………

Sl. No.	Name and Address of the contractor		Regn. Certificate No. if any and office of regn.		Date of contract	Amount of Contract
1.	2.		3.		4.	5.
Period of completion of works		Whether the contract involves transfer of materials by the contractor	Payment so far effected	Amount deducted from the contract amount towards sales tax		Details of payment of sales tax declared	Remarks
6.		7.	8.	9.		10.	11.

DECLARATION

I, ……………………. Hereby declare that to the best of my knowledge and belief the information furnished above is true and correct.

Signature:

Name/Designation/Status:

Extract of Rule 59A

Every awarder including a Department of the State or Central Government shall forward a return to the assessing authority/showing the details of works contract awarded during every quarter in Form No. 46A so as to reach the assessing authority on or before the fifteenth day succeeding to the quarter ending 30^th June, 30^th Sept., 31^st December and31st March every year.