GST reforms to be rolled out in phases from Nov 1
Goods and Services Tax (GST) reforms aimed at easing compliance for businesses will be rolled out in phases starting November 1, while changes requiring amendments to the law are expected to take effect from April 1 next year, a senior CBIC official said on Thursday.
Sanjay Mangal, Member (GST) of Central Board of Indirect Taxes and Customs (CBIC), said the decisions taken at the 57th GST Council meeting focused on process and structural reforms to reduce the compliance burden on taxpayers, improve the flow of input tax credit (ITC) and facilitate refunds.
The 57th Meeting of the GST Council took place on October 8 in New Delhi under the chairpersonship of Union Finance and Corporate Affairs Minister Nirmala Sitharaman.
"Wherever Act amendments are not required, they will be implemented as soon as possible. Tentatively, these reforms will start from November 1, 2026," Mangal said during a media interaction here.
He said the reforms would be introduced in phases, depending on the system changes required.
Measures requiring amendments to the Central and state GST laws would be implemented after the necessary legislative changes, with the Council deciding to target April 1, 2027 for their rollout, Mangal added.
Among the measures requiring amendments are changes to arrest provisions, rationalisation of prosecution thresholds, modifications to e-way bill provisions and the introduction of a minimum threshold of Rs 10,000 for show-cause notices, he said.
