WCT - Delhi

REGISTRATION AND OBTAINING TAX DEDUCTION ACCOUNT NUMBER (TAN)

Every person responsible for making deduction of tax under section 36A shall apply for Tax Deduction Account Number (T.A.N) 2[within seven days] from the date on which the tax was deducted or deductible in Form DVAT-44 and a Tax Deduction Account Number shall be issued in Form DVAT-45.

DEDUCTION & PAYMENT OF TAX

Applicable if contract value exceeds Rs.20000/-

  • TDS Rate
    • 4% for registered contractors
    • 6% for unregistered contractors
  • Due date for deposit of TDS: 15th of next month
  • Mode of payment - e-payment is mandatory
  • Certificate of Deduction of tax - DVAT 43 to be given to the deductee by 15th of next month

RETURN

  • Return in Form DVAT 48 to be submitted on quarterly basis
  • Due date: 28 days from the end of the quarter

PENALTIES

  • Non Deduction or Non-payment - A sum not exceeding twice the amount so deductible or payable
  • Simple interest from the date applicable to the actual date of compliance - 16% per annum
  • Delay in furnishing TDS certificates - Rs.200/- per day

RELEVANT FORMS

  • DVAT 43 - Certificate of Deduction of Tax At Source Delhi Value Added Tax Act, 2004
  • DVAT 48 - Form of Quarterly Return by the Contractee

FAQ

Q. Is the WCT return filed online?

 

A. Yes, the WCT return (Form DVAT 48) is now required to be filed online.    

Q. When is registration required for WCT under DVAT Act?

A. A person is required to obtain registration if he enters into a contract for more than Rs.20000/- on which he is required to deduct WCT.  

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Comments

Nice article.

Very useful information

this information very important for me

SIR

I WANT TO KNOW THAT IS THE WORK CONTRACT TAX DELHI RETURN ONLINE DEPOSIT 30-JUN-2013

Sir

Are you sure the TDS rate is 4% for all assesses as mentioned by you?

4% for a Registered Dealer and 6% for unregistered dealer. It's about D-VAT i dont know about other state.

GOOD FOR ACCOUNTS PERSONS

thanks for the same. Nice summary of wct.

Whether the limit of Rs 20000 (for WCT) is for a single contract or more than one contracts with a same party !
Please enlighten the same.

TDS DEDUCTION IN CASE REGISTERED DEALER 4% , IN CASE OF UNREGISTERED DEALER 6% AND IN CASE OF COMPOSITE DEALER RATE OF DEDUCTION AS PER COMPOSITE SCHEME OF CONTRACTOR. TARUN

Thanku so much... very very useful... a ready recknor for WCT.

Very Very Good......Sir

4% for a Registered Dealer and 6% for unregistered dealer.

Share good knowledge each one

do you know me that we have a interstate service provider in gurgoan and we are in delhi that's way we are not deduct the TDS on service perovider bill

but will we deposit the WCT@4% on service provider bill???????

please help me

If I understand correctly, you are asking about VAT TDS. In Delhi there is no provision for deduction of TDS on Inter-state works contract. So need not deduct TDS under VAT laws if the contractor is based out of Delhi.

sir can u tell me d procedure how to revise tds certificate DVAT43 nd do we only have to file DVAT43 nd return for DVAT48 is automatically taken or we have to file manual DVAT48

pl. update how to file online wct return at Delhi DVAT Site.

anil
99999 88575

Kindly let me know WCT return website

Dear Sir please tell the proceedure of wct payment submit? what challan i will have to use? can I deposit it through online? it is mandatory or can deposit manually also. Please advice.

Dear Sir
Thanks in advance

One is my brother, which doing working as a contractor in Delhi and Outside Delhi. He is covered under DVAT & Service Tax. He is doing working as fixture of Hotseeling in the building/Home. What is Charged of DVAT & Service (either one on both) tax on the bill. currently he is charges ST 4.95% service tax on gross bill also 12.50% on 75% on gross bill.

Regards
Ram

what is the procedure to file the revised return of dvat 48 under DVAT Act?

rate of DVAT FOR CONTRACTORS ADOPTED FOR COMPOSITE SCHEME FROM APRIL 2013

iam vijay i have already registered in dvat but i need WCT No and DVAT in one tin no how to possible because our customer deduct WCT 4% in our normal dvat no please suggest ..........

Can u plz tell me the procedure to surrender TAN taken under Work Contract according to DVAT Act

Dear sir,
My client working for making pavillion ,stall and desinging .so what service tax rate and vat in delhi. please suggest me