The GST Council, at its 57th meeting held on 8 October 2026, recommended several measures aimed at simplifying GST compliance, strengthening taxpayer safeguards and facilitating ease of doing business.
Key recommendations include:
• Rationalisation of arrest, prosecution and penalty provisions
• Expansion of input tax credit and refund eligibility
• Export facilitation and changes to place-of-supply provisions
• GST return reconciliation, rectification and ITC reporting
• Extension of e-invoicing to specified reverse-charge transactions
• Simplification of registration, cancellation and revocation procedures
The Council also recommended various sector-specific measures and clarifications.
These recommendations will take effect through the relevant legislative amendments, notifications and circulars, as applicable.
We trust you will find the attached Newsflash useful.
Click here to download - RSM India Newsflash - Key Recommendations of the 57th GST Council Meeting
