57th GST Council Meeting: What Industry Expects on Registration, ITC, Refunds and Dispute Resolution
The 57th GST Council meeting is scheduled for 7 October 2026 in New Delhi, as per the revised schedule communicated by the Council Secretariat. Notably, the final agenda was not specified in that communication and is to be conveyed separately. This distinction matters: nothing discussed below constitutes a confirmed agenda item or an anticipated decision of the forthcoming meeting.
Following the rate rationalisation measures associated with GST 2.0, industry attention has now pivoted toward the mechanics of day-to-day compliance — specifically, how registration is granted, how returns are corrected, how input tax credit (ITC) disputes are resolved, how refunds are processed, and how enforcement actions are conducted. Several process changes are already operational, and the question before policymakers is whether further reforms are warranted.
Why Operational Reforms Are Receiving Fresh Attention
The 56th GST Council convened on 3 September 2025 and recommended a combination of rate rationalisation and trade facilitation measures. The next sitting — the 57th — follows after a revision to the earlier September timetable, with the agenda to be circulated independently.
For most businesses, the practical measure of GST simplification is not the policy statement but the lived experience: how long does it take to obtain a registration certificate, how efficiently can invoice mismatches be reconciled, can legitimate ITC be used without fear of reversal due to supplier non-compliance, and are refunds sanctioned quickly enough to support working capital?
A faster registration route is of limited utility if it is followed by repeated mismatch notices. Similarly, a provisional refund addresses liquidity only when the underlying claim can be processed without delay and the credit in question falls within the legally prescribed refund formula. These operational realities form the backdrop against which industry proposals are being framed.
Registration: The Three-Day Route and the Identity Verification Question
What Is Already in Place
Following the recommendations of the 56th Council, an optional automated registration pathway of three working days was introduced from 1 November 2025 for eligible low-risk applicants — including those whose self-assessed output tax on supplies to registered persons would not exceed ₹2.5 lakh per month. This is an existing operational measure, not a fresh proposal for the October 2026 meeting.
The Biometric Authentication Concern
The unresolved question is how to combine speed with robust identity verification. In the case of Neha v. Union of India, heard alongside Vikram Kaushal v. Director General of Income Tax (Investigation), the Delhi High Court recorded allegations that GST registrations had been obtained using third parties' PAN and Aadhaar details fraudulently. By its interim order dated 8 September 2026, the Court directed authorities across India not to permit GST registration without biometric-based Aadhaar authentication, for the time being, while allowing authorities to bring practical implementation difficulties to its notice.
Important: This is an interim judicial direction. It does not represent a recommendation already made by the 57th GST Council, and should not be characterised as such.
The Practical Challenge
A uniform biometric verification process would require:
- Adequate appointment capacity across jurisdictions
- Defined timelines for authentication completion
- A clear mechanism for genuine applicants whose authentication encounters technical failure