The meeting of the GST Council, chaired by Union Finance Minister Nirmala Sitharaman, is scheduled for September 12.

The 57th meeting of the GST Council is scheduled in New Delhi and will be preceded by an officer's meeting on September 11, according to an office memorandum circulated by the Council secretariat.

The council, chaired by Sitharaman and comprising state finance ministers, will meet after a gap of over a year.

The 56th GST Council meeting had taken place on September 3-4, 2025, during which the Centre and states decided on a major restructuring of goods and services tax (GST) rates and slabs.

Starting September 22, 2025, the GST regime was overhauled into a two-tier structure with rates of 5 and 18 per cent, while a maximum rate of 40 per cent was set aside solely for ultra-luxury items and sin goods.

This revised system replaced the previous four-slab arrangement of 5, 12, 18, and 28 per cent that had been in effect since July 1, 2017.

At its 57th meeting on September 12, 2026, the GST Council is expected to consider measures to simplify GST registration for businesses that transfer tax credits exceeding Rs 2.5 lakh per month.

Additionally, the council is expected to consider automation and other modifications related to the cancellation of GST registrations.

At present, the procedures used by the central GST authority and different state authorities to grant GST registration to large businesses that pass on credit exceeding Rs 2.5 lakh per month are not uniform, leading to uncertainty among taxpayers.

At its September 2025 meeting, the GST Council had already cleared a simplified GST registration framework for small and low-risk businesses, which was subsequently implemented from November 1.

Applicants that are small, low-risk businesses, as determined by the GST system through data analysis, or those who self-assess that their monthly output tax liability does not exceed Rs 2.5 lakh (covering CGST, SGST/UTGST and IGST), are eligible to opt for the scheme.

Approximately 16.8 million businesses are currently registered under the GST system.