GST refund adjustment: procedures for reducing refund amounts and adjusting them against outstanding tax demands. Standardised Reduction/Adjustment Summary for GST refund processing requiring itemised entries of description, tax period, amount reduced or adjusted, order number and date, and any remaining balance demand; it specifies two operative entries-reduction of refund amount and adjustment against outstanding demand-and provides for a consolidated total plus administrative signature, name, designation and unit fields for official recording.