https://www.taxtmi.com/circulars?id=70601 GST regularisation on an "as is" or "as is, where is" basis treats lower-rate GST payments or a nil-rate exemption position, adopted amid genuine interpretational doubt and reflected in filed returns, as full discharge of liability for the specified past period. No differential tax is recoverable from qualifying taxpayers, and no refund is available to taxpayers who paid at a higher rate. The regularisation does not extend to non-payment where the issue involved competing taxable rates rather than a genuine exemption or nil-rate position. en-us Tue, 15 Oct 2024 00:00:00 +0530 Fri, 31 Jul 2026 16:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70601 GST regularisation on an "as is" or "as is, where is" basis treats lower-rate GST payments or a nil-rate exemption position, adopted amid genuine interpretational doubt and reflected in filed returns, as full discharge of liability for the specified past period. No differential tax is recoverable from qualifying taxpayers, and no refund is available to taxpayers who paid at a higher rate. The regularisation does not extend to non-payment where the issue involved competing taxable rates rather than a genuine exemption or nil-rate position. Circulars GST - States Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70601