This circular clarifies the scope of regularization on an "as is" or "as is, where is" basis mentioned...

This circular clarifies the scope of regularization on an "as is" or "as is, where is" basis mentioned in previous GST circulars issued based on GST Council recommendations. It states that when genuine doubts arise due to competing entries with different rates or diverse interpretations, leading to some suppliers paying lower GST rates (including nil rates) and others paying higher rates, the Council recommends regularizing past payments on an "as is" basis. This means accepting the lower rate paid, without refunds for those who paid higher rates. The intention is to fully discharge tax liability based on the tax position taken by the taxpayer in filed returns. If two competing rates existed and the lower rate was paid, that payment is trea..... .....

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