CBIC / GST advisory · 09 Oct 2026
Official title
Recommendations of the 57th GST Council Meeting – Key Reforms
Official record
Open source pageSummary
Check the official recordThe GST Council recommends reforms to simplify GST compliance and reduce the burden on taxpayers. The Council proposes the removal of arrest provisions under GST. It increases the prosecution threshold from ₹1 crore to ₹5 crore. The Council reduces the maximum general penalty from ₹25,000 to ₹10,000. It simplifies GST registration for small e-commerce sellers. The Council also facilitates the movement of goods across States. These changes include clarifications on GST rates for goods and services and exports. The government implements these recommendations through future notifications, circulars, and legislative amendments.
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Key dates
The GST Council, in its 57th meeting held on 8 October 2026, recommended a series of reforms to simplify GST compliance, streamline registration and return filing, expedite refunds, and improve the flow of Input Tax Credit (ITC). Key recommendations include the removal of arrest provisions under GST, raising the prosecution threshold from ₹1 crore to ₹5 crore, reducing the maximum general penalty from ₹25,000 to ₹10,000 simplifying GST registration for small e-commerce sellers, and facilitating the movement of goods across States. The Council also recommended various clarifications and changes relating to GST rates on goods and services, exports, and relief measures for small taxpayers. These recommendations aim to promote ease of doing business, enhance transparency, and reduce the compliance burden on taxpayers. The recommendations will be implemented through the relevant notifications, circulars, and legislative amendments.
Click here to view the details: https://tutorial.gst.gov.in/downloads/news/press_release.pdf
Thanking you ,
Team GSTN
Source:
Press Information Bureau (PIB), Ministry of Finance - Published on 8 October 2026.
Who is affected
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