GST Council: Easy registration for small biz

Applicants with monthly output tax liability of up to 2.5L will be eligible; simplified scheme for e-comm suppliers

- PUSHITA DEY

THE 56th meeting of the Goods and Services Tax (GST) Council on Tuesday approved several measures aimed at easing compliance and facilitating trade, including faster refunds, simplified registration schemes, and clarity on post-sale discounts. Most of these reforms will be operational from November 1, 2025.

For ease of doing business, a simplified GST registration scheme will be introduced for small and low-risk applicants, allowing automated registration within three working days. Applicants with monthly output tax liability of up to ₹2.5 lakh on business-to-business (B2B) supplies will be eligible, covering nearly 96% of new registrants. A separate simplified registration scheme for small e-commerce suppliers operating across multiple states was also approved in principle.