Sections extracted
No CGST/IGST section number was expressly extracted from Circular 236/30/2024-GST.
GST circular working note
Circular 236/30/2024-GST: Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings
Source-led decode of CBIC Circular 236/30/2024-GST with the actual provisions, rules, forms and official PDF trail.
Reviewed by CA Nikhil Gupta · Updated 5 October 2026
Filing identity
Circular number
236/30/2024-GST
Date
2024-10-11
CBIC record
1003241
PDF source
official text PDF; 3 page(s)
Form in 2 minutes
Circular 236/30/2024-GST deals with clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings. Read it as a document and system control: identify the document date, system rule, officer communication or invoice-reporting event and preserve the electronic acknowledgement. The circular is binding administrative clarification under the GST framework only to the extent of the issue it answers; the Act, Rules, notifications and event-date version still control the final legal result.
Working point: On the issue of clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings, compliance turns on traceable system evidence: keep the portal result and map it to the legal communication or invoice record.
Bare law, rules and notifications
Rules extracted
No CGST Rule number was expressly extracted from Circular 236/30/2024-GST.
Forms extracted
No GST form was expressly extracted from Circular 236/30/2024-GST.
Notifications and linked circulars
No notification, order or earlier circular reference was extracted from Circular 236/30/2024-GST.
The source map above is limited to citations actually extracted from the official Circular 236/30/2024-GST PDF. Where the transaction also touches another charging section, exemption entry, return rule or limitation provision, document that separate source before filing or advising.
Paragraph-wise decode
| Para | Issue dealt with in the circular |
|---|---|
| 2 | TheGSTCouncilinits54 th Meetingheldon9 th September2024hasrecommendedissuanceof clarificationto clarifytheintentbehindtheregularizationdonein thepastmeetings.Therefore,thisCircularisbeingissuedinexerciseofpowerunderSection168ofCGSTAct2017toclarifyscopeof“asis”or“asis,whereisbasis”. |
| 3 | CircularshavebeenissuedbasedonrecommendationoftheGSTCouncilwhereinGSTnon-payment/short-paymentsforpastperiodhavebeenregularized“Asis” orAsis,where isbasis”incertaincasesforsupplyofgoodsorservicesorboth.Regularizationforthepastperiodhasbeendone,ontherecommendationsoftheCouncil,insituations,suchas,wheregenuinedoubtshavearisenastherearetwocompetingentrieswithdifferentratesinthenotificationsor... |
| 4 | Thephrase'asiswhere is’isgenerallyusedinthecontextoftransferofpropertyandmeansthatthepropertyisbeingtransferredinitscurrentcondition,whateverthisconditionhappenstobeandthetransfereeofpropertyhasacceptedit withallitsfaultsanddefects,whetherornotimmediatelyapparent.InthecontextofGST, thephrase‘regularizedonasiswhere is’basismeansthatthepaymentmadeat lowerrateor... |
| 5 | Thus,incaseswherethemattershavebeenregularizedon“asis”or“asis,whereisbasis”,incaseoftwocompetingratesandtheGSTispaidatlowerofthetworates,oratnilratewhereoneof thecompetingrateswasnilundernotificationentry, bysomesupplierswhileothersuppliershavepaidathigherrate,paymentatlowerrateshallbetreatedastaxfullypaidfortheperiodthatisregularized. Illustration1:Ina situationwhere certaintaxpayershavepaid5%GSTonsupplyof“X”,whilesome... |
| 6 | Accordingly, suitableinstructionsshallbepassedonto thefieldformationsunderyourcharge. |
Use these paragraph cues to locate the operative part quickly, then read the full official PDF for conditions, exceptions, examples, effective dates and past-period regularisation language.
Workflow
- Identify issue.
Record the taxpayer, supply, return period, order or refund event covered by Circular 236/30/2024-GST. - Map source.
Open the circular PDF with the Act, Rule and notification entries listed above. - Compile proof.
IRN or DIN, officer communication, portal log, invoice data, recipient communication and exception documentation. - Close filing.
Use the portal or officer channel that matches the event date and keep the acknowledgement with the source PDF.
Forms and downloadable source
Circular 236/30/2024-GST does not prescribe a separate static form PDF in its extracted source text. The operative document for this page is the circular PDF and the applicable Act, Rule, notification or portal process.
Do not use a form title by memory alone. Confirm the live portal, the rule that prescribes the form, historical return period and any officer instruction before upload or reply.
Highlighted advisory points
Scope
Circular 236/30/2024-GST should be confined to clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings; nearby issues require their own source check.
Evidence
Keep the official PDF, transaction documents and portal record together so a reviewer can reproduce the conclusion.
Version
For historical periods, use the law and portal version applicable to the event, not merely the current screen label.
Exam and advisory case study
For advisory use, state the system trigger, legal source, exception if any and consequence of non-compliance; do not convert a system instruction into a taxability rule. For Circular 236/30/2024-GST, a complete answer names the issue, lists the controlling provisions extracted above, applies the circular's operative answer, and then states what the taxpayer or officer must do in the return, refund, appeal, billing or record file.
Finin2min summary and Q&A
Summary: Circular 236/30/2024-GST is a source-specific GST clarification on clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings. Use the exact official PDF, not a generic circular checklist, and preserve the law/rule/notification map with the working file.
Is the circular itself the full law?
No. It clarifies administration under GST. The Act, Rules, notifications, court orders and facts of the transaction remain necessary.
When is a form PDF needed?
Only when the circular or linked rule actually points to a prescribed form. If the page lists forms, use the form compendium and the current GST portal version.
Can this be applied to another tax period?
Only after checking the effective date, amendment history and any past-period regularisation language in the official circular and related notification.
Primary official sources
CBIC circular metadata | Official CBIC PDF viewer | CBIC circular list | GST Council circulars
This Finin2min page is an educational working note. Official legislation, Gazette instruments, circulars, portal rules, court decisions and the facts of the matter prevail. Obtain professional advice for a live filing, refund, appeal or dispute.