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

[YAGAY and SUN]

Under works contract tax, it is mandatory for getting refund to get oneself registered with VAT Department. Since VAT is state's matter.  After such registration and finalization of Assessment, Refund may be granted, if it is legally held.

AI Summary

Registration requirement for VAT: TDS credit or refund requires VAT registration and finalized assessment to secure refund.
Entitlement to TDS refund or credit under the State VAT mechanism requires registration with the VAT Department of the State where refund is sought; after registration and finalisation of assessment, refund may be granted to the extent legally sustainable under applicable VAT rules.