57th GST Council Meeting 2026: Proposed Changes to Returns, ITC and Refunds
57th GST Council Meeting 2026: Proposed Changes to Returns, ITC and Refunds
October 21, 2026
The 57th GST Council Meeting was held on October 8, 2026, in New Delhi, under the chairpersonship of Union Finance Minister Nirmala Sitharaman. The Council recommended key reforms to simplify GST compliance, improve Input Tax Credit (ITC) reconciliation, accelerate eligible refunds and streamline registration procedures.The major proposals include an alternative mechanism for correcting GST return liabilities and ITC reporting, improved reconciliation between GSTR-1 and GSTR-3B, and wider refund eligibility for specified input services and capital goods. The Council also recommended automated processing of eligible refunds, simplified registration procedures and improved reporting of transactions under the Reverse Charge Mechanism (RCM). These measures aim to reduce compliance difficulties, improve tax reporting accuracy and support business cash flow.The proposed changes require applicable amendments, notifications and implementation procedures before they become effective. Businesses should continue complying with existing GST provisions while monitoring official announcements. Reviewing GST returns, purchase invoices, ITC records and refund documentation can help businesses prepare for upcoming changes.Kanakkupillai providesGST registration support, including application preparation, document verification and procedural assistance. Businesses can also seek professional guidance on GST returns, ITC reconciliation and applicable compliance requirements.Category: GST & Tax NewsReviewed by:Vaishnavi B (Chartered Accountant)Experience: 20+ YearsSpecialization: GST Advisory, Regulatory Compliance, Tax Audit Representation, Notice Response ManagementLast Updated: October 21, 2026
Need Help With GST Registration?
Get support with application preparation, document verification and Aadhaar authentication requirements.