GSTN Advisory, Dated 28-08-2025
1. Introduction
The Goods and Services Tax Network (GSTN) has issued an advisory announcing significant system changes for refund applications filed under the category “On account of Assessment/Enforcement/Appeal/Revision/Any Other Order” (ASSORD). These changes are aimed at streamlining the refund process, removing earlier restrictions linked to demand status, and ensuring greater clarity for taxpayers while filing refund claims.
2. Key Changes in Refund Eligibility
One of the most important updates is that refunds can now be claimed irrespective of the Demand ID status. Taxpayers are permitted to file refund applications even when the cumulative balance in the demand ledger is zero or positive, provided that any of the minor heads reflects a negative balance. However, the refund is strictly restricted to the negative balances only, meaning no claims can be made against positive balances under the demand.
3. Form RFD-01 Enhancements
The system will now automatically populate only the negative balances in Form RFD-01, simplifying the filing process. Additionally, to improve accuracy and user experience, the system will suggest the most recent order number associated with the negative balance. Further, tooltips have been placed near the Order No. and Demand ID fields to guide taxpayers on the correct details to be filled, thereby reducing the scope of errors or misreporting.
4. Support and Guidance for Taxpayers
To assist users in adapting to these changes, GSTN has announced that a comprehensive user manual and FAQs will be released separately. Taxpayers facing any issues, whether related to discrepancies or technical/system-related queries, have been advised to raise a ticket with the GST helpdesk for resolution. This proactive approach is expected to improve transparency, reduce confusion, and provide smoother facilitation of refunds under the ASSORD category.
