The next meeting of the GST Council is expected to focus on pending issues around input tax credit (ITC), refunds and compliance, with the 57th meeting of the Council now likely to be held on October 7 in New Delhi.
The meeting was initially scheduled for September 12 but has been postponed. An official notification confirming the revised date is expected to be issued.
Among the matters expected to be discussed are proposals to relax restrictions on certain ITC claims and measures to address accumulated credits arising from the inverted duty structure.
GST Council Meeting Shifted From September
The Council's September 12 meeting has been deferred as it clashes with the BRICS Leaders' Summit, which is scheduled for September 12 and 13, reported IANS citing sources.
The GST Council is now expected to meet on October 7, with Delhi likely to remain the venue.
Preparatory discussions between GST officials will take place in the two days preceding the proposed Council meeting. As per an office memorandum sent to Council members, one meeting is scheduled for October 5 at 3 PM, while the second will begin at 11 AM on October 6.
These meetings will precede the proposed October 7 session of the Council.
ITC And Inverted Duty Structure Among Key Issues
The upcoming meeting is expected to consider several unresolved matters under the GST regime.
One area of discussion is likely to be the restrictions applicable to certain input tax credit claims. The Council may also examine the issue of credits accumulating under the inverted duty structure.
Refunds and GST compliance are among the other matters expected to be considered at the meeting.
First Council Meet Since GST 2.0 Rate Changes
The proposed October meeting will be the first GST Council meeting since the government's GST rate rationalisation in September 2025.
Under the GST 2.0 overhaul, the earlier four-tier tax structure was reduced to three slabs. Most goods and services were moved into the 5 per cent and 18 per cent categories, while a separate 40 per cent rate was introduced for a limited group of luxury and demerit goods.
The new rates came into effect on September 22, 2025. The 40 per cent category replaced the earlier 28 per cent rate along with compensation cess for the specified goods.
GST Council: Composition And Meeting Rules
Union Finance Minister Nirmala Sitharaman chairs the GST Council, which includes finance ministers from the states and Union Territories.
The Council is required under its rules to meet at least once every quarter. However, there have been instances when meetings have taken place after longer intervals.
The October session, if held as proposed, will therefore provide the Council with an opportunity to take up pending GST-related matters following the implementation of the revised tax structure.
