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<h1>Delhi Tax Department adopts 'as is/as is, where is basis' GST regularization for past payments</h1> The Delhi State Tax Department issued a circular adopting the Central Board of Indirect Taxes and Customs clarification regarding 'as is/as is, where is basis' regularization in GST matters. The circular clarifies that when GST Council regularizes past tax payments on this basis due to competing tax rates or genuine interpretation doubts, taxpayers who paid lower rates will be treated as having fully discharged their tax liability without requiring additional payment. Those who paid higher rates receive no refunds. The regularization applies only where some tax was paid, not where no tax was paid at all. Three illustrations demonstrate scenarios involving different tax rates and exemptions to clarify implementation.