class="MsoNormal" style="text-align: justify;">The Commercial Taxes Department, Govt. of Tamil Nadu, on January 13, 2025, notified the clarification regarding the scope of "as is / as is, where is basis" mentioned in the GST Circulars issued based on recommendation of the GST Council in its meetings.
It states that the GST Council's 54th Meeting recommended clarifying the scope of "as is" or "as is, where is basis" for regularizing past GST non-payment or short-payment cases, particularly where doubts or conflicting GST rates led to discrepancies in payments and taxpayers who paid a higher rate will not be eligible for refunds.
Detailed notification is attached below.
[Circular no. 4/2025]
