{"id":76173,"date":"2026-07-17T11:08:17","date_gmt":"2026-07-17T11:08:17","guid":{"rendered":""},"modified":"2026-07-17T11:08:17","modified_gmt":"2026-07-17T11:08:17","slug":"gst-as-is-where-is-regularisation-accepts-lower-tax-positions-but-denies-refunds-and-excludes-unreported-non-payment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76173","title":{"rendered":"GST &#8216;as is where is&#8217; regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment."},"content":{"rendered":"<p>GST &#39;as is where is&#39; regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.<br \/>Circulars<br \/>GST &#8211; States<br \/>GST regularisation on an &#8220;as is&#8221; or &#8220;as is, where is&#8221; basis accepts, as full discharge of liability for the regularised period, tax paid at the lower competing rate or nil rate claimed under a genuinely doubtful exemption entry and declared in returns. Taxpayers who paid a higher rate are not entitled to a refund. The regularisation applies where competing rate entries or divergent interpretations caused genuine doubt; it does not protect cases where no tax was paid when the dispute concerned only competing positive rates. In those cases, tax at the clarified applicable rate remains recoverable.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=101812\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST &#8216;as is where is&#8217; regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.CircularsGST &#8211; StatesGST regularisation on an &#8220;as is&#8221; or &#8220;as is, where is&#8221; basis accepts, as full discharge of liability for the regu&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76173","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76173"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76173\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}