The GST Council will meet on September 12 for its 57th meeting, with compliance measures and ease of doing business expected to be among the key focus areas. An office memorandum issued by the GST Council, signed by Revenue Secretary and Ex-Officio Secretary to the Council Arvind Srivastava, has informed members about the meeting in Delhi. The Council is chaired by Union Finance Minister Nirmala Sitharaman and includes the Minister of State in the Finance Ministry and representatives of all 28 states and three Union Territories with legislatures. The meeting will be preceded by an officers’ meeting on September 11. The previous meeting of the Council was held on September 3-4, 2025, when the Centre and states undertook a major exercise to rationalise GST rates.
While the agenda for the September 12 meeting is yet to be finalised and circulated, the focus is likely to be on simplifying procedures and improving compliance. One of the key proposals expected to be discussed is the finalisation of guidelines to bring uniformity in the documents required for the faster processing of GST registration applications from businesses passing on tax credit of more than Rs 2.5 lakh a month. The guidelines are also expected to prescribe norms for the cancellation of registrations. The move could mark another significant reform following the simplified GST registration process introduced last year for small and low-risk businesses. The scheme, recommended by the GST Council in September 2025, was rolled out from November 1. Under the scheme, applicants identified by the GST system as small and low risk through data analysis, or those who self-assess that their monthly output tax liability does not exceed Rs 2.5 lakh, can opt for simplified registration.
The limit includes CGST, SGST or UTGST and IGST. Nearly 65% of GST registrations are currently taking place through this route, and the government is now looking to simplify the process for the remaining 35%, comprising largely bigger businesses. Another major issue relates to the accumulated GST compensation cess credit, a matter currently pending before the Supreme Court. The Federation of Automobile Dealers Associations has challenged the Centre’s notifications concerning the transition or refund of accumulated compensation cess credit. The industry has estimated the amount involved at around Rs 2,500 crore.
Auto retailers have also sought clarity on the utilisation or refund of compensation cess balances lying in their electronic credit ledgers before the new GST regime came into effect on September 22, 2025. The Council may also consider industry demands to reduce GST on mobile handsets costing up to Rs 25,000 from 18% to 5%, as the bulk of consumers fall in this price segment. The industry has argued that a lower tax rate could revive demand and increase overall GST collections through higher sales volumes. Another proposal could involve easing restrictions on input tax credit for specified goods and services. If approved, it could benefit motor vehicles, certain other conveyances, food and beverages, outdoor catering, beauty treatments, health services, club memberships and travel-related benefits.
