The last Council meeting took place on September 3, 2025, almost after nine months. According to the Rules for Procedure and Conduct of Business Regulations of the GST Council, it is mandated to meet at least once every quarter of the financial year. The rules also stipulate that a notice for the meeting must be dispatched at least seven days prior to the scheduled date, though an emergency meeting can be convened with two days’ notice. Typically, however, a 21-day notice period is observed.
Counting of votes in Tamil Nadu, West Bengal, Assam, Kerala and the Union Territory of Puducherry will take place on May 4. The winning coalition or party will then take some days to form the new government. Officials said that a meeting of the council can take place only when governments are in place in the poll-bound States.
A meeting of the Council requires at least one-half (50 per cent) of the total members to be present to be validly constituted. Officials said that these four States and one UT with assembly constitute less than 20 per cent of the total strength (32), still “going by the federal structure of the Council, every member is given equal importance.”
Meanwhile, work on preparation of the agenda is on. According to a senior official, the Council, in its next meeting, is likely to further ease the process of registration, refund and audit. He also reminded that the new registration mechanism for certain categories of businesses has given good results. Some changes have also taken place in the refund process, but more are required, he added.
According to the GST portal, the total number of GST identification numbers was over 1.56 crore on October 31, 2025, which rose to over 1.63 crore on March 31, 2026, showing an increase of over 7 lakh. After GST Council recommendations, a simplified GST registration scheme for small and low-risk businesses was made effective from November 1, 2025.
With the introduction of an optional simplified scheme, registration is being granted on an automated basis within three working days from the date of submission of application in the case of low-risk applicants. At the time of introduction, it was said that the new scheme will benefit around 96 per cent of new applicants applying for GST registration.
“Our officers have held multiple rounds of extensive meetings and some work on the agenda is done. Once we get more concrete suggestions, we will finalise the agenda for the Council,” he said. The last Council meeting recommended a revamp of the rate structure.
According to tax experts, the artificial distinction between goods and services for the purpose of refund has led to significant working capital blockages for various industries. The GST Council should consider allowing refunds of such accumulated ITC on input services, thereby ensuring seamless flow of credit and improved liquidity for businesses, they said.
Published on April 5, 2026