The reforms, approved at the 57th GST Council meeting held on October 8, are aimed at making tax-related procedures easier for businesses. Major GST reforms take effect Nov 1, including simplified registration for small e-commerce sellers, faster refunds, and flexible post-supply discount norms. GST reforms take effect November 1, easing registration for 9.5 lakh small e-commerce sellers, speeding up refunds and simplifying post-supply discount rules for businesses.