GST Council Meeting Rescheduled to October 7 Amid BRICS Summit

The 57th meeting of the Goods and Services Tax (GST) Council has been postponed from September 12 to October 7, 2026, as the original date coincides with the BRICS Summit being hosted by India in New Delhi. The decision shifts the Centre-state tax policy discussion to next month, with several GST-related administrative issues expected to come under review.

India is scheduled to host the annual BRICS Summit in the national capital on September 12 and 13. The international gathering is expected to bring together leaders of the expanded BRICS grouping for discussions on major global and economic issues. With preparations for the summit requiring significant administrative and security arrangements across Delhi, the GST Council's meeting has now been moved to a later date.

Officers' Meeting to Precede GST Council Session

The rescheduled GST Council meeting will take place on October 7. Officials are expected to hold preparatory discussions on October 5 and 6 before the main meeting.

The GST Council is chaired by Union Finance Minister Nirmala Sitharaman and includes finance ministers from the states. Its decisions have a direct bearing on GST administration, tax compliance, rates and other aspects of the indirect tax system.

The October meeting will also be significant because the Council is returning to discussions after a gap of more than a year. Its previous full meeting, the 56th session, was held on September 3 and 4, 2025. That meeting resulted in a major restructuring of the GST rate framework.

GST Registration Changes Likely on Agenda

One of the key matters expected to be considered at the October meeting concerns GST registration procedures for businesses involved in passing on tax credit of more than Rs 2.5 lakh per month.

At present, differences in the way central and state GST authorities process registrations for such businesses can create uncertainty for taxpayers. A proposal to simplify and bring greater consistency to the registration process could therefore become an important area of discussion.

The Council is also expected to consider greater use of automation and other changes related to cancellation of GST registrations. Such measures could be aimed at making the tax administration more efficient while reducing procedural difficulties for businesses.

Background to GST Registration Reforms

The upcoming discussions follow earlier efforts to simplify GST registration for smaller and low-risk businesses.

At its September 2025 meeting, the GST Council approved a simplified registration mechanism for eligible small and low-risk applicants. The system was subsequently rolled out from November 1.

Under that framework, certain applicants identified as low-risk through data analysis, as well as businesses that self-assess their output tax liability at no more than Rs 2.5 lakh per month, can opt for the simplified route. The threshold covers CGST, SGST or UTGST and IGST liabilities.

The broader objective of these reforms is to make GST compliance less cumbersome while maintaining safeguards against misuse of the registration system.

GST Rate Structure Already Underwent Major Change

The October meeting will take place against the backdrop of a substantial overhaul of GST rates approved in 2025.

From September 22, 2025, the GST framework moved to a two-tier structure consisting primarily of 5% and 18% rates, while a higher 40% rate was retained for certain ultra-luxury and sin-related products. This replaced the earlier four main slabs of 5%, 12%, 18% and 28% that had been in place since the introduction of GST in July 2017.

The next Council meeting is therefore expected to receive close attention from businesses and tax professionals as they look for further improvements in GST administration following those structural changes.

What Businesses Will Watch

For companies, the focus of the October 7 meeting is likely to extend beyond tax rates to the practical functioning of the GST system. Registration procedures, cancellation mechanisms and compliance-related processes can have a direct impact on the time and resources businesses spend dealing with tax authorities.

The proposed changes concerning businesses passing on higher amounts of tax credit could be particularly relevant for larger taxpayers. Greater consistency between central and state authorities could help reduce uncertainty in the registration process.

The postponement does not indicate any change in the GST reform agenda itself. Instead, the meeting has been shifted to accommodate the BRICS Summit, with the Council expected to take up its pending matters when it reconvenes in October.

The October 7 meeting will consequently be an important checkpoint for India's indirect tax regime, particularly as the government and states continue working toward simpler registration and more streamlined GST compliance.