GST Council 57th meeting: refund, registration and litigation reforms from April 2027
The 57th GST Council meeting on 8 October 2026 approved process reforms on registration, refunds, input tax credit and litigation, with implementation from 1 April 2027.
Key highlights
Direct fact
On 8 October 2026, the 57th Goods and Services Tax (GST) Council meeting in New Delhi approved reforms to simplify registration, refunds and input tax credit processing, with most changes set to take effect from 1 April 2027.
Key specifics
- Union Finance Minister Nirmala Sitharaman chaired the 57th GST Council meeting in New Delhi on 8 October 2026.
- The Council said 99% of GST issues related to rates and processes have now been addressed.
- Automatic GST registration is already granted to 61% of taxpayers within 3 working days.
- Refunds are proposed to be acknowledged within 10 days, down from 15 days, and 90% of claims may be released within 3 working days after acknowledgement.
- Businesses with turnover up to ₹5 crore may get an optional annual return filing scheme instead of quarterly filing, subject to final approval.
Exam lens
Question type: GST policy and indirect tax reforms. TNPSC may ask about the 57th GST Council meeting, 1 April 2027 implementation, 61% automatic registration, and the proposed ₹5 crore annual return option.