Advisory: System Enhancement for Order-Based Refunds
The GST portal has recently introduced an important enhancement for order-based refunds under the category “On account of Assessment/Enforcement/Appeal/Revision/Any Other Order (ASSORD)”.
Previous Limitation
Until now, taxpayers were able to claim refunds under this category only when:
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The cumulative balance of a Demand ID showed a negative figure (indicating refund eligibility).
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The status of the Demand ID was marked as “Refund Due.”
This often created difficulties because, in many cases, while one or more minor heads reflected negative balances (eligible for refund), the overall cumulative balance stood at zero or positive. As a result, taxpayers could not claim refunds despite having eligible amounts under certain components.
What Has Changed
Taking note of repeated concerns raised by both taxpayers and officers, the GST system has now been upgraded. The following changes have been rolled out:
✅ Refunds can be claimed irrespective of the Demand ID status.
✅ Even when the cumulative balance is zero or positive, refunds will still be allowed if any minor head shows a negative balance.
✅ The refund application (Form RFD-01) will auto-populate only negative balances. Taxpayers cannot claim refunds for positive amounts.
✅ The system will now suggest the most recent demand order linked with the negative balance—such as order-in-original, rectification order, or appellate order.
✅ Helpful tooltips have been added near the Order Number and Demand ID fields to guide taxpayers in entering the correct details.
Next Steps for Taxpayers
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A detailed user manual and FAQs will soon be made available.
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In case of discrepancies or system-related issues, taxpayers are advised to raise a ticket with the GST helpdesk.
Why This Matters
This enhancement is a welcome step for taxpayers who were earlier restricted by system limitations. It simplifies the refund claiming process, ensures fair treatment of negative balances under minor heads, and reduces unnecessary delays.
???? If you’re a business owner or tax consultant, keep this update in mind while filing refunds under order-based categories.