The government has allocated ₹27.1 crore to the GST Bachat Utsav campaign between September 2025 and December 2025, making it the single largest recipient of government advertising spending on 10 key schemes between FY24 and FY26. As per Business Standard, this nationwide outreach campaign highlights consumer savings from GST 2.0 and represents a 100-day initiative administered through the Ministry of Information and Broadcasting's Central Bureau of Communication across print, electronic, digital, and outdoor media. The PM Internship Scheme recorded the second-highest spend at ₹12.6 crore from October 2024 to March 2026, followed by the PM Vishwakarma Scheme which received ₹7.4 crore between September 2023 and March 2026. Print media captured 58.8% of the total ad spending, followed by electronic media at 19.5%, digital media at 14.6%, and outdoor media at 7.2%.
The GST Council is set to take up comprehensive process reforms in its meeting on October 7, covering easing of procedures concerning penalties, refunds, registration, and availing input tax credits, according to official sources. These reforms come over a year after the GST Council reduced the number of tax slabs from four to two and cut tax rates across the board for a consumption booster. The Council is also expected to prescribe a minimum threshold for show-cause notices and rationalise penalty amounts in cases that do not involve fraud, while lowering general penalty levels and streamlining registration procedures. According to latest reports, the Council may also decide on treating permanent transfer of title of Intellectual Property Rights as a supply of services, removing the late fee for delayed filing of returns by small taxpayers, and including Metro Rail systems for e-way bill generation.
The GST Council is expected to consider reducing the general penalty applicable to taxpayers from ₹25,000 to ₹10,000, according to official sources. The proposed changes would also examine penalties in cases that do not involve fraud, wilful misstatement or suppression of facts to evade tax. Under the proposal, penalties in such cases could be capped at 10% of the tax amount, with the minimum penalty requirement removed. Additionally, the Council may introduce a minimum threshold of ₹5,000 for issuing show-cause notices under Sections 73 and 74 of the Central Goods and Services Tax (CGST) Act. The Law Committee has also recommended addressing the issue where recipients lose input tax credit due to delay in furnishing of the details of underlying invoice or debit note by the supplier.
The GST Council is expected to take up recommendations from its Law Committee on streamlining registration procedures and reducing delays. The committee has recommended a comprehensive circular clarifying the information required in GST registration applications to provide clear and consistent guidance, eliminate ambiguity, minimise avoidable processing delays, and facilitate ease of compliance. Guidelines for field officers may also be considered to ensure uniformity across jurisdictions and expeditious processing of registration applications. The Council may approve automated acceptance of amendments to registration details through the GST common portal, except where changes concern the address of the principal place of business. A simpler procedure for cancellation of GST registration is also expected to be considered, along with a simplified registration mechanism for small sellers operating through e-commerce platforms.
The Council may consider waiving late fees for certain small taxpayers who file delayed returns within a specified period. The proposal applies to taxpayers whose aggregate turnover was below ₹5 crore in the preceding financial year. Under the proposed conditions, the late fee could be waived if the taxpayer furnishes the return on or before the last day of the month in which the return is due. This measure is among the compliance-related proposals expected to be discussed at the October 7 meeting.
The Council may consider an alternative mechanism for amending tax liabilities and input tax credit in returns to minimise mismatches and reduce the issuance of notices and intimations. Measures to facilitate the accurate reporting of tax liability and ITC details in Form GSTR-3B are also expected to be taken up, along with steps to improve the user interface for filing of returns by taxpayers. The Law Committee has recommended amending Section 18 of the CGST Act to provide a mechanism for availing and reversing input tax credit on relevant inputs and capital goods held in stock on the date of transition, in cases involving a transition from one category or status to another. The Council may also consider extending e-invoicing to domestic supplies received from unregistered persons where tax is payable under the reverse charge mechanism, covering import of services as well.
Finance Minister Nirmala Sitharaman earlier this month said the upcoming GST Council meeting will focus 'only on process reforms', as reported by Financial Express Delhi. At the last Council meeting held on September 3, 2025, the four GST slabs of 5%, 12%, 18%, and 28% were merged into a two-tier structure of 5% and 18%, along with a 40% rate for ultra-luxury and sin goods. These changes came into effect on September 22, 2025. The GST Bachat Utsav campaign's significant allocation of ₹27.1 crore reflects the government's continued focus on promoting GST 2.0 awareness and consumer savings, with the initiative positioned as a combined effort between government and merchant campaigns to maximise visibility during the festival season.
