https://www.taxtmi.com/circulars?id=68016 Regularization on an as is where is basis accepts the tax position declared in taxpayers' returns where competing entries or interpretations produced different GST rates; payments at the lower competing rate or a claimed exemption are treated as full discharge for the period regularized, taxpayers who paid the higher rate receive no refund, and where regularization adopts a higher rate it does not cover non-payers who must have the applicable tax recovered. en-us Mon, 16 Dec 2024 00:00:00 +0530 Tue, 31 Dec 2024 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68016 Regularization on an as is where is basis accepts the tax position declared in taxpayers' returns where competing entries or interpretations produced different GST rates; payments at the lower competing rate or a claimed exemption are treated as full discharge for the period regularized, taxpayers who paid the higher rate receive no refund, and where regularization adopts a higher rate it does not cover non-payers who must have the applicable tax recovered. Circulars GST - States Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68016