India to implement phased GST reforms starting November 2026

The Indian government will begin implementing Goods and Services Tax (GST) reforms in two distinct phases. According to Sanjay Mangal, Member (GST) at the Central Board of Indirect Taxes and Customs (CBIC), reforms that do not require legislative amendments are tentatively scheduled to begin on November 1, 2026.

Major statutory changes requiring amendments to both Central and State GST laws are targeted for implementation starting April 1, 2027. These measures stem from recommendations made during the 57th GST Council meeting, chaired by Union Finance Minister Nirmala Sitharaman.

The reforms aim to reduce the compliance burden on businesses, particularly small traders, by simplifying annual return filings for B2C businesses, automating refund processing, and utilizing technology to verify Input Tax Credit (ITC) claims. The initiative also includes revised provisions regarding arrest and prosecution.