The 57th GST Council approved phased process reforms starting November 1, 2026. Here's what changes for businesses in terms of receiving GST refunds. Starting November 1, new Goods and Services Tax procedures will offer a streamlined experience for businesses. Small online sellers can enjoy simplified registration and access to e-commerce. The reforms, approved at the 57th GST Council meeting held on October 8, are aimed at making tax-related procedures easier for businesses.