New Delhi, October 08, 2026

Union Finance Minister Nirmala Sitharaman highlighted proposed GST process reforms aimed at supporting exporters and small businesses by simplifying registration and compliance requirements. The measures discussed at the GST Council briefing include easier GST registration for small sellers on e-commerce platforms and a proposed relief mechanism for certain small businesses.

Sitharaman said, “Clarity is being provided for various issues concerning export of services. A simplified GST registration mechanism for small sellers on the electronic commerce operators platform will enable small businesses to sell without establishing a place of business in each state. So they don't have to be present in every state.”

She further said, “Today what we have done is to distribute a concept note on optional scheme with an in-principle approval for businesses with turnover up to five crores, supplying only to consumers. So this will entail filing 1 annual return with quarterly tax payment.” She clarified that the detailed framework will come for decision before the next Council meeting.

Sitharaman said that most of the process-reform agenda items have been agreed upon, while two issues have been referred to a committee. She said, “even on those I have said within three months they should come back and within three months when they come back the report is circulated and states have again seen the report given by the committee, we will hold a GST council meeting immediately after that.”

She said the process reforms discussed in the meeting are scheduled for implementation from April 1, 2027. The two matters sent to the committee will also be implemented from the same date after the committee submits its report, the states examine it and the GST Council finalises the decisions. Sitharaman also clarified that the relief proposal for small businesses was only a concept note and “it's not a decision making today.”