Centre sets out Next-Gen GST process reforms for registration, returns and refunds

10 October 2026

A detailed note on Next-Gen GST Process Reforms, flowing from the recommendations of the 57th GST Council meeting, was issued on 9 October 2026.
Registered taxpayers have risen from about 60 lakh in 2017 to about 1.70 crore as of September 2026.
As on 30 September 2026 the system had processed 3,053 crore invoice uploads and 833.82 crore e-way bills, while gross GST collections in April-September 2026 were about ₹12.46 lakh crore, up 11.6% year on year.
On registration, amendments to particulars will be accepted automatically except for a change in the Principal Place of Business, and cancellation applications will be auto-accepted in phases once pending returns are filed and dues paid.
On refunds, the acknowledgement period falls from 15 days to 10 days with deemed acknowledgement if no response issues, and 90% of claimed amounts are to be sanctioned for zero-rated and inverted duty cases based on risk assessment.
On disputes, no show cause notice will issue where the tax involved is below ₹10,000, the minimum penalty of ₹10,000 is removed for non-fraud cases, and the maximum general penalty falls from ₹25,000 to ₹10,000.
Late fees are waived for delayed returns of taxpayers with prior year turnover up to ₹5 crore if filed by the end of the due month.
GST was introduced on 1 July 2017.