GST refund orders: claimed amounts may be completely adjusted or withheld against outstanding demands under statutory provisions. Form GST RFD-07 records either complete adjustment of sanctioned refund amounts against an outstanding demand-referencing demand order details and statutory disposal-or withholding of the sanctioned refund with entries for amounts sanctioned, withheld and allowed, stated reasons for withholding, and citation of the statutory provision authorising the withholding, together with required applicant and official particulars and signature.