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of <h1>GST Refunds Can Be Adjusted Against Unpaid Demands Post-Appeal Period; Details in Annexures IV to VI</h1> In certain situations, taxpayers with outstanding demands under the GST Act may have their refund claims adjusted against any confirmed demands that remain unpaid beyond the appeal period. The GST law allows for such adjustments, and the refund order must specify the adjusted amount and details of the demand. An annexure should accompany the order, detailing these particulars. Formats for the refund application and order are suggested and included in Annexures IV to VI of the document.
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