57th GST Council Meeting 2026: Complete Details of Key Recommendations on GST Compliance, Refunds, Registration and Penalty Rationalisation:

The 57th GST Council meeting, held in New Delhi on October 8, 2026, recommended several measures to simplify GST compliance, speed up refunds and reduce the burden on taxpayers.

The Council approved in principle an optional scheme for small businesses with annual turnover of up to Rs 5 crore that sell directly to consumers. It also proposed simpler GST registration procedures, faster online approval of registration changes and automated cancellation of registrations in eligible cases.

The Council recommended reducing the maximum general penalty from Rs 25,000 to Rs 10,000 and raising the prosecution threshold from Rs 1 crore to Rs 5 crore, along with removing GST-related arrest provisions.

It also proposed faster processing of eligible refunds, wider input tax credit benefits and clearer rules for exports, e-commerce and transportation of goods.

These measures are being taken to improve ease of doing business, reduce disputes and provide relief to businesses, especially small taxpayers.

To understand all the recommendations made at the 57th GST Council meeting, please refer to the PDF below, which covers all the key recommendations and necessary details.