Regularization on as is basis: lower or nil tax payments accepted as full discharge; no refunds for higher payments. Clarification explains that when GST Council-recommended Circulars regularize past GST treatment on an 'as is' or 'as is, where is' basis, taxpayers who paid a lower rate or nil and declared that position in returns will be treated as having fully discharged tax liability for the regularized period and need not pay the differential; taxpayers who paid a higher rate are not entitled to refunds. The regularization does not cover cases where no tax was paid and the correct rate is higher; in such cases the applicable tax will be recovered.