Highlights from the 57th GST Council Meeting

The 57th GST Council meeting (8 October 2026) focused on process, enforcement and litigation rather than rates.

Key recommendations:

• Arrest power under s.69 withdrawn; prosecution threshold raised to ₹5 crore
• Refunds largely automated, with wider refund of accumulated ITC
• Blocked credits removed for insurance, telecom towers, pipelines and free samples
• Export barriers resolved: the distinct-person condition and s.13(3)(a) IGST omitted
• Points to watch: a validation clause for multi-year notices and new RCM/TDS on scrap

These are recommendations only and take effect once notified or enacted. Our team’s analysis, with sector-wise impact and next steps, is attached.