Understanding BOCW Act: Is an Assessment Needed if Cess is Deducted Monthly?

Our organization has been registered under the BOCW Act for a Central Government project in Madhya Pradesh for 2 years. Is an assessment required if cess is deducted by the Central Government (PE) every month for a building project under the Building and Other Construction Workers' Welfare Cess Act, 1996? If required, please provide the details for assessment.

Dear Mahesh Prasad Gupta,

As the Central Government is your PE and the employer is deducting and remitting the same to BOCWW Cess Commissioner Office, you need not to bother about the payment and its inspection. Here, the PE will be held responsible, and the PE will have the running bills payment details. They will handle the BOCWWC Inspector.