https://www.taxtmi.com/manuals?id=5362 The clarification under Section 168 treats the phrase "as is where is" in GST to mean that a taxpayer's declared lower-rate or exempt position in returns will be accepted as full discharge of tax liability and no refund will be allowed if tax was paid at a higher rate, thereby regularising the tax consequence based on the return declaration. en-us Wed, 16 Oct 2024 13:16:00 +0530 Wed, 06 Nov 2024 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5362 The clarification under Section 168 treats the phrase "as is where is" in GST to mean that a taxpayer's declared lower-rate or exempt position in returns will be accepted as full discharge of tax liability and no refund will be allowed if tax was paid at a higher rate, thereby regularising the tax consequence based on the return declaration. Manuals GST Wed, 16 Oct 2024 13:16:00 +0530 https://www.taxtmi.com/manuals?id=5362