Not yet as an operating rule. At its 8 October 2026 meeting, the GST Council introduced an optional annual-return proposal for some small businesses and recommended a separate registration change for eligible goods sellers using e-commerce platforms. Both measures remain at proposal stage; the annual-return concept would still require quarterly tax payments.
What the two proposed GST changes would do
| Proposal | Who it is aimed at | What would change | Status |
|---|---|---|---|
| Annual Return Quarterly Payment (ARQP) | Taxpayers with preceding-financial-year aggregate turnover of ₹5 crore or less who make supplies exclusively to unregistered persons (B2C) | Quarterly tax payments with one annual return | Concept note for further deliberation |
| Simplified e-commerce registration | Eligible small goods sellers using an electronic commerce operator (ECO) in a state or union territory where they have no physical presence | Potential system-granted registration using the ECO warehouse there as the principal place of business, subject to conditions | Recommended rule change |
These are different proposals: ARQP concerns filing and payment cadence, while the e-commerce measure concerns registration in other states or union territories. Neither should be treated as an available option until the rules and implementation details are finalized. The Ministry of Finance / Press Information Bureau (PIB) summary of the 57th GST Council meeting describes the recommendations.
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Would small businesses be able to file GST returns annually?
The Council introduced an optional Annual Return Quarterly Payment concept note for further discussion. Its stated intended group is taxpayers whose aggregate turnover in the preceding financial year was ₹5 crore or less and whose supplies were exclusively to unregistered persons (B2C). Under the concept, tax would be paid quarterly and a single return filed annually. An annual return would not mean paying GST only once a year.
The PIB release does not set out a final return form, start date or complete operating conditions. The scheme is therefore not confirmed as an implemented filing option. Businesses should continue to follow their existing filing obligations and wait for final rules and portal instructions before changing their filing approach. The PIB account of the Council meeting identifies ARQP as a concept note, not a finalized scheme.
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How the proposed e-commerce registration route could work
The Council recommended inserting rule 14B in the CGST Rules to ease interstate e-commerce sales for qualifying small sellers of goods. A seller with no physical presence in a destination state or union territory could, subject to conditions, declare the ECO warehouse there as its principal place of business (PPoB). Registration would be granted automatically by the system under the recommendation.
The stated monthly limit is passing on no more than ₹2.5 lakh of input tax credit (ITC)—credit for GST paid on business inputs—with stock transfers between distinct persons excluded from that calculation. The PIB’s simplified explanation describes a PAN-based registration route in states or union territories other than the seller’s home state or territory. This is not a blanket exemption from registration or other GST requirements; eligibility and final conditions will matter.
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The stated rationale is to let small sellers expand through e-commerce without establishing a separate place of business in each state. The Council’s release says the change “will give a significant boost to ease of doing business.” That is the Council’s explanation of the recommendation, not evidence that the proposal is already operational. See the PIB release on the proposed rule 14B change for the stated scope and conditions.
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What the “16 lakh” figure means
The Economic Times reported that more than 16 lakh small businesses could benefit from the proposed compliance regime. That is a secondary estimate: the PIB meeting summary and explanatory release reviewed do not state the figure, so it should not be read as an official government estimate or as a count of businesses already eligible under final rules. The Economic Times report is the source of the estimate.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.A separate late-fee waiver recommendation
The Council also recommended waiving late fees for delayed returns for taxpayers with turnover up to ₹5 crore in the previous financial year, provided the delayed return is filed by the end of the month in which it was due. The deadline condition is part of the recommendation; this should not be treated as an unconditional or already operational waiver. The PIB meeting summary reports the proposed condition.
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What to do while the proposals are pending
- Do not assume ARQP is available: the Council has described it as a concept note, and no start date or final filing instructions are stated in the reviewed release.
- Do not rely on the proposed ECO route to sell interstate until the rule and its conditions are finalized and the registration process is available.
- For current returns, follow the requirements that apply to your business under the rules and portal instructions presently in force.
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