CBIC has set out when the reforms approved at the 57th GST Council meeting will start: automated refunds and relief for small taxpayers from 1 November 2026, and removal of arrest provisions and a ₹10,000 notice threshold from 1 April 2027.
On 22 October 2026, CBIC Member (GST) Sanjay Mangal explained when the reforms approved at the 57th GST Council meeting (held on 8 October 2026) will take effect.
Changes planned from 1 November 2026
- Automated refunds: new GST refund claims will be sanctioned automatically wherever applicable. Refund claims that are already pending are not covered.
- Input tax credit checks: technology-based checks to confirm that tax passed on as input tax credit has actually been paid by the supplier.
- Small B2C businesses: taxpayers with turnover up to ₹5 crore making only B2C supplies may move to an annual return with quarterly tax payment, subject to implementation arrangements.
- Late-fee relief: in-principle relief for small taxpayers (turnover up to ₹5 crore) who file within the same calendar month as the original due date.
Changes planned from 1 April 2027
These need amendments to the GST law first:
- Removal of arrest provisions
- Higher thresholds for prosecution
- Changes to e-way bill provisions
- No show-cause notices for amounts of ₹10,000 or less
What should businesses do now?
- Keep filing GSTR-1 and GSTR-3B on the current due dates. Your monthly routine does not change yet.
- Match your purchase invoices with GSTR-2B every month, because credit checks are becoming automated.
- File any refund claim in the usual way; new claims may be processed faster after 1 November.
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Source: CAclubindia, 23 October 2026. Dates and details can change when the government issues formal notifications; please confirm before acting or talk to our experts.
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