https://www.taxtmi.com/circulars?id=71763 GST recovery through WAMIS permits deduction of outstanding CGST, OGST and IGST liabilities from payments due to works contractors after a demand has crystallised, been served, become payable, and is not stayed. Circle Nodal Officers upload valid attachment orders and component-wise recovery details; active orders require departments to deduct available bill amounts after current statutory dues, using FIFO priority for multiple orders and prescribed tax-to-other-dues sequencing. Recovered sums are recorded in the recovery ledger, held under designated deduction heads, deposited through WAMIS and IFMS, and set off against the relevant demand. WAMIS supports partial recovery, monitoring, reconciliation, and audit trails. en-us Sat, 31 Jan 2026 00:00:00 +0530 Tue, 27 Oct 2026 11:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71763 GST recovery through WAMIS permits deduction of outstanding CGST, OGST and IGST liabilities from payments due to works contractors after a demand has crystallised, been served, become payable, and is not stayed. Circle Nodal Officers upload valid attachment orders and component-wise recovery details; active orders require departments to deduct available bill amounts after current statutory dues, using FIFO priority for multiple orders and prescribed tax-to-other-dues sequencing. Recovered sums are recorded in the recovery ledger, held under designated deduction heads, deposited through WAMIS and IFMS, and set off against the relevant demand. WAMIS supports partial recovery, monitoring, reconciliation, and audit trails. Circulars GST - States Sat, 31 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71763