The Government of Odisha, on January 31, 2026, issued Guidelines relating to the recovery of tax due from works contractors through the WAMIS module.
The following has been stated: -
•Section 79 of the OGST Act, 2017, empowers tax officers to recover unpaid GST dues through multiple legal modes after demand crystallization.
•Several works contractors executing government projects have defaulted by non-filing, NIL filing, or under-reporting GST despite receiving payments.
•Traditional recovery methods, including bank account attachment, have shown limited effectiveness in such cases.
•To address this, recovery of GST dues will be institutionalised through WAMIS and IFMS by deducting dues from future government payments.
•The system will generate MIS reports for transparent monitoring of recoveries by tax officers, departments, and senior management.
The detailed notification is given in the document below.
[Notification No.:2579/ (FIN-CT1-ТАХ-0037-2017)]
