Cess collection and refund for construction work hinges on self-assessment, electronic deposit, scrutiny, and refund of excess payment.

Collection and refund of cess for building and other construction work require advance self-assessed payment certified by a chartered engineer, reporting in prescribed forms, electronic transfer to the State Building Workers' Welfare Board, scrutiny and final assessment by the assessing officer, and refund of excess cess where work is reduced, stopped, withdrawn, or foreclosed. The rule also provides for deduction of cess from Government and public sector bills, adjustment of advance cess in the final assessment, reconciliation by the Board, and half-yearly reporting of cess collection, expenditure, and live workers.

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