When an assessment, enforcement, appeal, revision or other order goes in your favour, you claim the refund in FORM GST RFD-01 under the category "On account of Assessment/Enforcement/Appeal/Revision/Any Other Order" (ASSORD). A portal change has made these refunds much easier to claim.

The old problem

Previously you could claim an ASSORD refund only if:

  • the total balance of the Demand ID was negative (refund due), and
  • the Demand ID's status was "Refund Due".

So if one tax head (say, IGST interest) was negative but the overall demand was zero or positive, the refund was blocked.

What has changed

  • Refunds can be claimed whatever the status of the Demand ID.
  • You can claim even if the total is zero or positive, as long as any minor head shows a negative balance.
  • Only the negative amounts are filled into RFD-01. You can't claim positive amounts in the demand.
  • The portal suggests the latest order linked to the negative balance (order-in-original, rectification or appellate order).
  • Tooltips next to the Order No. and Demand ID fields explain what to enter.

How to claim

  1. Check your Demand and Collection Register for minor heads with a negative balance.
  2. File RFD-01 under the ASSORD category.
  3. Pick the order the portal suggests, or enter the correct one.
  4. Check the negative amounts that are filled in, and submit.

If the figures look wrong, raise a ticket with the GST helpdesk.

Official source