57th GST Council Meeting FAQs Released: Key Clarifications on Registration, ITC Refunds and GST Reforms:

The government has released frequently asked questions (FAQs) at the 57th GST Council Meeting, held on October 08, 2026, at Bharat Mandapam in New Delhi. The meeting was chaired by the Union Finance Minister, Nirmala Sitharaman and was centred on key decisions such as processing reforms, expansion of ITC (Input Tax Credit), and decriminalisation.

These FAQs are aimed at providing comprehensive clarifications on key GST recommendations, procedural changes and their implications for taxpayers and businesses.

Topics such as GST registration and amendments, cancellation procedures, simplified registration for eligible e-commerce sellers, faster and automated refund processing, and proposed changes to ITC refund calculations, including eligible input services and capital goods from specified dates, are covered in these FAQs.

Furthermore, these FAQs provide clarification on GST treatment and classification of certain goods, provisions relating to specified waste and scrap transactions, and changes concerning services such as helicopter passenger transport, hotel and restaurant services, and research and development.

The key objective of these FAQs is to ease compliance for taxpayers and to provide better clarification. It has also been clarified that these FAQs are only for educational and guidance purposes and do not have any independent legal validity.

The following are some of the questions covered in these FAQs:

FAQ on GST registration application

• "Question: How can I submit an application for GST registration?"

• Answer: Taxpayers who want to submit an application for GST registration can do so online on the official GST portal (https://www.gst.gov.in/), by first navigating to the 'Services' tab, then to 'Registrations' and then to 'New Registration'.

FAQ on amendment in GST Registration

• "Question: How can I add an Additional Place of Business (APoB) to my GST registration?"

• Answer: To add an Additional Place of Business (APoB) in GST registration, taxpayers will be required to furnish an application on the common portal in FORM GST REG-14, along with the required documents as proof of the place of business, as specified in the list attached to FORM GST REG-01. The system will suo moto process the application, and the APoB will be added to the GST registration.

For complete information, refer to the official FAQs PDF.