GST Council’s 57th meeting to be held in New Delhi on September 12

The 57th meeting of the Goods and Services Tax (GST) Council will be held in New Delhi on September 12, with the agenda for the meeting expected to be communicated separately, according to an official memorandum issued by the GST Council Secretariat.

The meeting is scheduled to begin at 11 am on Saturday, September 12. An officers’ meeting will precede it on September 11 at 11 am, also in New Delhi, the memorandum said.

The communication, issued by Arvind Shrivastava, Secretary to the Government of India and ex-officio Secretary to the GST Council, said the venue and agenda for both meetings would be shared separately.

The meeting assumes significance as the GST system moves into its second decade, with policymakers and businesses continuing to seek greater clarity in tax administration, fewer disputes and further simplification of the regime.

While the Council’s agenda has not yet been disclosed, tax experts have outlined several areas that could form part of the broader GST reform discussion.

One key area is the growing volume of GST disputes arising from differences in interpretation. Mishra suggested that the government could consider measures to protect compliant taxpayers in cases involving input tax credit (ITC), particularly when prescribed conditions have been met and there is no evidence of collusion.

The transition away from compensation cess is another issue that may require attention. Mishra proposed a time-bound mechanism to transfer eligible credits embedded in inventories into the GST credit ledger. He pointed to an estimated ₹2,500 crore in compensation cess credits held by automobile dealers.

The future inclusion of petroleum products under GST could also remain part of the longer-term reform conversation. Petrol, diesel, aviation turbine fuel and natural gas are currently outside the GST framework, and Mishra advocated a phased roadmap for their inclusion.

He also highlighted the need for clearer GST rules for app-based passenger transport platforms. Differences in business models have raised questions over the applicability of Section 9(5) of the Central GST Act, making greater clarity important for both platforms and taxpayers.