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of <h1>West Bengal Tax Circular Clarifies 'As Is' Basis in GST: No Extra Liability for Good Faith Payments.</h1> The circular issued by the West Bengal Directorate of Commercial Taxes clarifies the scope of 'as is' or 'as is, where is basis' in GST regularizations based on GST Council recommendations. It addresses doubts regarding past GST payments where suppliers paid differing rates due to interpretational issues. The circular states that lower or nil GST payments, if made in good faith, will be considered as full tax discharge, with no requirement to pay the differential. No refunds will be provided to those who paid higher rates. The intention is to regularize past payments without additional liabilities for taxpayers acting on genuine doubts.
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