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of <h1>Circular Explains 'As Is, Where Is' in GST Context; Past Lower Rate Payments Accepted, No Refunds for Overpayments.</h1> The circular clarifies the application of the 'as is/as is, where is basis' in the context of Goods and Services Tax (GST) as recommended by the GST Council. It addresses the regularization of GST payments for past periods where there were genuine doubts due to competing tax rates or interpretations. The circular states that payments made at a lower rate or exemptions claimed will be accepted as full discharge of tax liability, and no refunds will be issued for higher payments. The intent is to ensure uniformity and clarity in GST implementation across different jurisdictions, including Goa.
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