LatestGoods & Service Tax (GST) 22 October 2026
57th GST Council Discusses Section 69 & 132 Impact on Pending Cases
The 57th GST Council examined whether the recent amendments to Section 69 and Section 132 will affect GST cases that are still pending. Attendees reviewed the new GSTR-3B correction facility and the four major changes to the E‑Way Bill system, while also highlighting updates to the GST refund process. The council’s guidance will shape how businesses handle ongoing disputes and compliance under the revised rules.
The 57th GST Council tackled key questions about the applicability of recent Section 69 and Section 132 amendments to pending GST cases.
- GSTR‑3B correction facility: A new return option is slated to launch soon, allowing taxpayers to amend earlier filings.
- E‑Way Bill overhaul: Four major rule changes were outlined, aiming to simplify logistics and reduce compliance burdens.
- GST refund updates: Process improvements were announced to speed up refunds for exporters and other eligible entities.
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