The Goods and Services Tax Network (GSTN) on October 13, 2026, issued a notification regarding Next-Gen GST Process Reforms for Ease of Compliance and Certainty for Businesses.
The following has been stated: -
•The Government has proposed GST registration reforms, including expedited processing, simplified registration for small e-commerce taxpayers, self-amendment of registration details, and automatic acceptance of cancellation applications.
•Ease-of-living measures include removal of arrest provisions, an increase in the prosecution threshold from ₹1 crore to ₹5 crore, conditional late-fee waivers and intelligent e-way bill interception.
•Refund reforms include auto-generated acknowledgements, automated sanction of 90% provisional refunds in eligible cases, and automatic refunds of excess Electronic Cash Ledger balances.
•Return filing improvements include enhanced reporting in GSTR-1/IFF, correction of liability and input tax credit errors, and simplified annual return filing for eligible small taxpayers.
•Other reforms cover rationalisation of Input Tax Credit, refunds of accumulated ITC in specified cases, reduced penalties, and simplified litigation procedures, subject to applicable conditions and exceptions.
The detailed notification is given in the document below.
