Notification No./Circular No. – Advisory dated August 28, 2025
Applicable Act/Rule – Central Goods and Services Tax Act, 2017
Earlier, taxpayers could claim refunds under the category “On account of Assessment/Enforcement/Appeal/Revision/Any Other Order (ASSORD)” only when the cumulative balance of a Demand ID was negative and marked “Refund Due.” This restriction prevented refund claims in cases where individual components (minor heads) reflected negative balances but the overall demand was zero or positive.
The system has now been enhanced to address this gap. Refunds can be claimed even if the cumulative demand is zero or positive, as long as a minor head shows a negative balance. Negative balances will auto-populate in the refund application (Form RFD-01), while positive balances will not be eligible. Additionally, the system will now suggest the most recent demand order (e.g., order-in-original, rectification, or appellate order) to simplify filing. Tooltips have also been added near Order No. and Demand ID fields for clarity.
A detailed user manual and FAQs will be released shortly. Taxpayers facing discrepancies or technical issues may raise tickets through the GST helpdesk.
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