As is where is regularization accepts lower or nil GST as full discharge and prevents refunds to higher-rate payers. The Circular defines 'as is/as is, where is' regularization to mean that when competing GST entries or interpretational doubts led to different taxpayers paying different rates (including nil), payment at the lower rate or claiming exemption shall be accepted as full discharge of tax liability for the regularized period, with no refunds to those who paid the higher rate; however, where no tax was paid and the clarified applicable rate is higher, tax shall be recovered.