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GST Review September-2025

Advisory –System Enhancement for Order-Based Refunds

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Aug 28th, 2025 As per the available functionality, taxpayers could claim refunds under the category “On account of Assessment/Enforcement/Appeal/Revision/Any Other Order” (ASSORD) only if: The cumulative amount of the Demand ID showed a negative balance (i.e., refund eligible). The status of the Demand ID was “Refund Due”. This restriction prevented taxpayers from claiming refunds when individual components (minor heads) of a demand showed negative balances and the overall cumulative balance was zero or positive. For the above scenario, several references have been made by the tax payers and tax officers stating that the taxpayers are not able to claim the refund. Accordingly the following changes have been implemented in the system: Refunds can now be claimed irrespective o.......