procedure of taking benefit of dvat 43

[RAM AVTAR]

one of my client has supplied electrical lights and installed in delhi one bahlf of CPWD and charged CST @ 12.5% on the same. CPWD has deducted TDS on the said amount. whether he can availa credit of TDS (DVAT-43) in Haryana or he has to apply for refund of tds from Delhi, since he is not registered in Delhi

AI Summary

Client Must Register for VAT in Delhi to Claim TDS Refund on Electrical Work for CPWD A client supplied and installed electrical lights in Delhi for CPWD, charging CST at 12.5%. CPWD deducted TDS on this amount. The client, not registered in Delhi, inquired if they could claim TDS credit (DVAT-43) in Haryana or needed to apply for a refund in Delhi. The response clarified that under works contract tax, registration with the VAT Department is mandatory to seek a refund. Registration and assessment finalization are prerequisites for a legally valid refund, as VAT is governed by state-specific regulations.