Saying 'no' sometimes seems like the hardest thing. 'No' we mean when we can not do something we are asked to do, when we do not have time or just do not want to do it.
We often feel guilty when we say 'no', and we think that it will have a very bad effect on our relationship with others.
Remember that you can not do everything and learn how to say no with conviction.
Be reasonable
Maybe it is not your responsibility or you do not have time to do what is required of you. Being reasonable is the best way to get through this situation, not feeling guilty.
It is perfectly normal to have plans already in place and you are not being unreasonable in not wanting to change those plans.
Remember that you all have a life outside of work - friends, partners, family, hobbies - and it is necessary to prioritize other things that matter to you in life.
Be honest
If there is a real reason for not being able to do something, explain when you say no.
Try to make the person realize that to help them in the X task, you will not sacrifice many other commitments.
Be rational
What is the worst that can happen if you say no? Maybe you have done it in the past and someone is upset or rude to you, but maybe it did not end as badly as you thought.
Remember that other people have told you not even in the past - you probably do not hold a grudge against them, as you are more understanding. Remember that not everyone thinks and behaves the same as you!
Speak resolutely
The more convincing you sound when you say no, the more likely it is that the person asking for something from you will be understanding.
Try to speak with confidence - remember that you have no reason to feel guilty and calmly explain why you are saying no.
If you are dealing with a friend or family member, they will understand and will not embarrass you. If your conversation is with a colleague or boss, remember your area of ??responsibility and learn to say no to things that fall outside of that.