Who this affects: new applicants for GST registration, exporters, businesses with inverted duty structures, and anyone with a pending GST appeal.
Simplified registration
Per the Council's recommendations, a simplified scheme operates from 1 November 2025 for low-risk applicants whose output tax liability does not exceed Rs 2.5 lakh per month. Registration is to be granted automatically within 3 days. The scheme is voluntary. Check the notifications and the portal functionality before relying on the 3-day timeline for a client.
Refunds
- Provisional refunds for zero-rated supplies (including supplies to SEZ units for authorised operations), based on risk parameters.
- A similar mechanism for inverted duty structure refunds. The press release records that CBIC will administratively start 90% provisional refunds for inverted duty cases, pending amendments to the CGST Act.
Appellate Tribunal (GSTAT)
The Council indicated that GSTAT would accept appeals by the end of September 2025, begin hearings by the end of December 2025, and allow backlog appeals up to 30 June 2026. If you hold an order that was appealable earlier, confirm that the appeal was filed within the window.
Post-sale discounts and intermediary services
The Council recommended removing the requirement of a pre-existing agreement for post-sale discounts and allowing the discount to pass through a credit note under Section 34, with a clarification that the recipient need not reverse ITC for such discounts. It also recommended omitting Section 13(8)(b) of the IGST Act, which fixed the place of supply of intermediary services at the supplier's location.
Caveat
Some of these items are Council recommendations that need law amendments, rules or circulars to take effect. Always confirm the status of each item in the current CBIC notification before advising.
Sources and verification
Verified on 8 Nov 2026 against the sources below. Laws and notifications change, so confirm the current position before acting.
- GST Council press release, 56th meeting (3 Sept 2025)
- TaxGuru: Key outcomes of the 56th GST Council meeting
Need this applied to your business? Talk to CA Nimesh Hariya about your virtual CFO and compliance needs.