Simplified GST registration for small sellers on e-commerce platforms, unified documentation for GST registration, faster refunds, and a Rs 10,000 threshold for issuing GST notices are some of the Goods and Services Tax process reforms that are likely to be rolled out from November 1, an official said on Thursday.

The 57th GST Council meeting on October 8 approved a host of reforms in GST processes, primarily covering registration, returns, refund and adjudication.

Officials said some of the changes approved by the Council that can be implemented through administrative processes will be brought into effect in phases from November 1, 2026. The changes which require an amendment to the GST law would be implemented from April 1, 2027.

The notifications and circulars on the relevant process reforms have already been approved by the legal department and are likely to be issued on Friday, an official said.

The Council's decisions on simplified GST registration for small sellers on e-commerce platforms, unified documentation for GST registration, faster refunds for zero-rated supplies and inverted duty structure are likely to be implemented from November.

Following is the list of GST process changes that are likely to come into force from November 1.

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Simplified Registration

Small suppliers selling goods through e-commerce (ECO) platforms in multiple states/UTs, where they do not have a physical presence, and pass on input tax credit of up to Rs 2.5 lakh per month, can declare ECOs warehouse in that state/UT as their Principal Place of Business (PPoB).

A seller would need to have a genuine presence in one state, where physical verification and Aadhaar authentication would be completed, while registrations in other states could be obtained with the consent of the e-commerce platform without further involvement of a tax officer.

The move could enable around 9.5 lakh small sellers to access the national market without having to establish physical offices in every state where their goods are stored, while creating greater tax parity across competing e-commerce business models.

Streamlined Registration

A comprehensive circular would be issued specifying the documents and information required for GST registration to simplify the filing and processing of registration applications.

Registration form GST REG-01 would have drop-down boxes to select prescribed documents/information, so that both the taxpayer and the tax officer have clarity regarding the documents/information to be furnished.

The GST portal will provide a user-friendly interface for filing registration applications with clear navigational paths, drop-down lists, and tooltips.

This will reduce rejections and queries raised in respect of registration applications on account of lack of correct information/details and will expedite processing of registration applications.

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Faster Refunds

Full refund claim of excess balance in the electronic cash ledger will be sanctioned automatically by the system, without officer intervention. Also, the time limit for issuance of acknowledgement or deficiency memo will be reduced from 15 days to 10 days.

For refund claims on account of zero-rated supplies and inverted duty structure, 90 per cent of the amount claimed will be sanctioned on a provisional basis automatically by the system, without officer intervention, on the basis of identification and evaluation of risk by the system.

Dispute Resolution Reform

To reduce compliance burden and litigation, a minimum threshold of Rs 10,000 would be fixed for issuance of show cause notices. 

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