Updated 5 October 2026. The 57th GST Council meeting is scheduled for 7 October 2026 in New Delhi, with officers' meetings on 5 and 6 October. It is the Council's first meeting in about a year; the 56th meeting, which brought the GST 2.0 rate rationalisation, was held on 3 September 2025. The meeting was first fixed for 12 September 2026 and was moved because of the BRICS Summit in New Delhi.
Finance Minister Nirmala Sitharaman has said this meeting will focus only on process reforms, not on tax rates. Here is what is on the reported agenda and what it means for your business.
57th GST Council meeting at a glance
| Date | 7 October 2026, New Delhi (officers' meetings on 5 and 6 October) |
| Focus | Process reforms: ITC, refunds, registration, e-invoicing, litigation |
| Rate changes | Not on the agenda, as stated by the Finance Minister |
| Biggest proposal | Decriminalising GST offences and curbing officers' arrest powers |
1. Decriminalisation: arrest powers and prosecution
As reported by Business Standard on 4 October 2026, the Council is expected to take up a proposal to soften criminal provisions under the CGST Act:
- Arrest only with judicial authorisation: today, section 69 of the CGST Act lets the Commissioner authorise the arrest of a person if the conditions are met. The proposal would require a judicial authority to authorise an arrest.
- Higher prosecution threshold: criminal prosecution would be limited to larger cases, with the threshold reportedly going up from ₹1 crore to ₹5 crore.
- Offences reworked: 24 offences softened, 9 removed and 11 kept as they are. Minimum jail terms would go, so courts could impose a fine instead, and the maximum term in mid-level cases would come down from 3 years to 2 years.
- No prosecution in ordinary disputes: disagreements on classification, valuation or input tax credit would no longer lead to criminal cases.
Note: changes to sections 69 and 132 need an amendment to the CGST Act passed by Parliament (and the State GST Acts), so they will not apply as soon as the Council meets.
2. Input tax credit (ITC) reforms
- Blocked credits under section 17(5): a review of blocked credits on motor vehicles, food and beverages and construction.
- Protection when the supplier defaults: a way to protect a genuine buyer's ITC when the supplier collects GST but does not pay it to the government.
- Return mismatches: simpler ways to sort out mismatches between the buyer's and supplier's returns, and clearer ITC eligibility rules.
- ITC across States: easier transfer of credit between the registrations of multi-State businesses.
3. Faster refunds
Faster and more automated refunds are on the table, including refunds of accumulated credit under the inverted duty structure and a risk-based system for provisional refunds. Exporters and manufacturers with inverted duty would benefit most.
4. Easier registration and e-invoicing
- Simpler registration, including Aadhaar-based KYC.
- Easier place-of-business rules for multi-State registrations and for e-commerce sellers who use warehouses.
- Automated cancellation of registrations that are not in use.
- Refinements to e-invoicing.
- Fixing anomalies in how exports of services by global capability centres (GCCs) are treated.
5. Litigation and GSTAT
The agenda also reportedly covers changes to show cause notices, rationalised penalties, waiver of late fees for small taxpayers, and a review of how the GST Appellate Tribunal (GSTAT) is working.
What should businesses do now?
- Reconcile ITC every month: match your purchase register with GSTR-2B before filing GSTR-3B, and keep proof of payment to suppliers.
- Check your suppliers: confirm that your main suppliers file GSTR-1 and GSTR-3B on time. Supplier default is the most common reason ITC gets denied.
- Review pending notices: if you have a show cause notice or demand pending, keep track of the outcome. Relaxed penalties or a waiver scheme could change the best way to respond.
- Prepare refund claims: exporters and businesses with inverted duty should keep their refund working papers ready to take advantage of faster processing.
- Do not act on news reports alone: a change applies only after CBIC issues a notification or circular, or Parliament amends the law.
Frequently asked questions
Will GST rates change in the 57th GST Council meeting?
The Finance Minister has said the meeting will focus only on process reforms, so no rate changes are expected.
When will the decisions take effect?
Procedural changes usually take effect within days or weeks of CBIC notifications. Changes to arrest and prosecution provisions need Parliament to amend the CGST Act first.
Can GST officers still arrest a person today?
Yes. Until the law is amended, section 69 of the CGST Act continues to apply, with the safeguards laid down by the courts and CBIC instructions.
Need help with GST compliance or a GST notice?
GST Folio handles GST registration, monthly returns, ITC reconciliation, refunds and replies to GST notices for businesses across India. Call or WhatsApp +91 80513 31315 or email gstfolio@zohomail.in.
We will update this article once the Council's decisions are announced. This article is general information based on news reports published before the meeting. It is not legal advice; please check the official CBIC notifications before acting.