GSTN Advisory, Dated 28-08-2025
1. Introduction
The Goods and Services Tax Network (GSTN) has issued an advisory detailing system changes in refund applications under the category “On account of Assessment/Enforcement/Appeal/Revision/Any Other Order” (ASSORD). These updates are designed to simplify the refund process and ensure that taxpayers can claim refunds with greater ease and accuracy. The move reflects GSTN’s ongoing efforts to improve compliance efficiency and address concerns raised by taxpayers.
2. Refund Eligibility Updates
One of the most significant changes announced is that refunds can now be claimed irrespective of the Demand ID status. Taxpayers are eligible to file refund claims even when the cumulative balance in the demand ledger is zero or positive, as long as any minor head reflects a negative balance. Importantly, only the negative balances will be considered for refund, and no claims can be made against positive amounts reflected in the demand ledger.
3. Enhancements in Form RFD-01
To streamline the filing process, the GST system will auto-populate only the negative balances in Form RFD-01. Additionally, the system will suggest the most recent order number corresponding to the negative balance, minimizing errors in selection. To further assist taxpayers, tooltips have been added near the Order No. and Demand ID fields, offering clear guidance for accurate entry of details. These changes are aimed at reducing mistakes and improving the overall user experience.
4. Support and Guidance
GSTN has assured taxpayers that a detailed user manual and FAQs will be issued shortly to explain the new processes and provide step-by-step assistance. In case of discrepancies or system-related problems, taxpayers have been advised to raise a ticket with the GST helpdesk for resolution. With these enhancements, GSTN seeks to provide clarity, strengthen transparency, and ensure smoother refund processing under the ASSORD category.
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