57th GST Council Meeting - Simplifying Compliance And Unlocking Working Capital

1. Introduction

The 57th Goods and Services Tax Council (“GST Council”) meeting, held in New Delhi on October 8, 2026, placed procedural reform at the centre of the GST agenda. Following the rate rationalisation recommendations of the 56th meeting, the Council has now recommended measures to widen input tax credit (“ITC”) eligibility and facilitate exports together with changes across registration, returns, refunds and adjudication. 

For businesses, the key proposals concern greater automation, reduced officer intervention, more effective return reconciliation and faster release of working capital. This alert summarises the key recommendations made at the meeting and our views on their practical implications. These recommendations will take effect only upon the issuance of the relevant legislative amendments, notifications or circulars.