The GST Council is expected to evaluate a series of major procedural reforms aimed at simplifying tax compliance for businesses. Key measures on the table include permitting small e-commerce merchants to use platform-managed warehouses for GST registration, safeguarding input tax credits for legitimate buyers, and curbing low-value tax litigation, according to sources.
Forming part of the "GST 2.0" operational updates, these recommendations intend to streamline registration and return filing processes, enhance predictability for goods in transit, and minimize friction between taxpayers and tax authorities.
