The 57th GST Council meeting, originally scheduled for September 12, has been postponed to October 7 because of the BRICS Summit being hosted by India in the national capital, sources said Sunday.
The annual BRICS Summit will be held in New Delhi on September 12 and 13, bringing together leaders of the expanded grouping amid discussions on major global economic and geopolitical challenges, including the fallout of the West Asia crisis. The overlap prompted the GST Council meeting to be shifted, with preparatory meetings of officers now scheduled for October 5 and 6. The Council, chaired by Union Finance Minister Nirmala Sitharaman and comprising finance ministers of states and Union Territories, will be meeting after a gap of more than a year. The previous meeting was held on September 3-4, 2025, when the Centre and states approved a major restructuring of GST rates and slabs.
Compliance reforms on table
The October 7 meeting is likely to consider measures aimed at simplifying GST registration and compliance, including the process followed for businesses that pass on input tax credit exceeding Rs 2.5 lakh a month.
At present, differences in procedures followed by Central GST and various state formations while granting registration to such businesses have created uncertainty for taxpayers. The Council is expected to examine ways of bringing greater uniformity to the process.
Automation and changes to GST registration cancellation procedures are also expected to be discussed. Other pending issues could include input tax credit rules, corporate guarantees and measures intended to reduce compliance burdens on businesses.
The Council had in September 2025 approved a simplified registration mechanism for small and low-risk businesses, which was rolled out from November 1. Under the system, applicants identified as low-risk through data analysis, as well as those who self-assess that their monthly output tax liability does not exceed Rs 2.5 lakh, can opt for the simplified route.
First meeting since GST overhaul
The upcoming meeting will be the Council’s first since the GST structure underwent a major overhaul last year. Effective September 22, 2025, the tax system moved to two principal slabs of 5 per cent and 18 per cent, along with a 40 per cent rate for specified ultra-luxury and sin goods.
The restructuring replaced the earlier four main slabs of 5, 12, 18 and 28 per cent that had formed the backbone of the GST regime since its introduction in July 2017.
About 1.68 crore businesses are currently registered under GST, making changes to registration, cancellation and input tax credit procedures significant for a large section of enterprises.
The October meeting is therefore expected to shift the Council’s attention from last year’s rate overhaul towards simplifying administration and compliance, although the final agenda will determine the full range of issues taken up.