Simpler GST registration, faster refunds kick in from November 1

New GST procedures approved at the 57th GST Council meeting take effect from November 1, promising simpler registration, faster refunds and flexible rules on post-sale discounts. Small e-commerce sellers passing on input tax credit of up to ₹2.5 lakh a month can register an e-commerce operator's warehouse as their principal place of business in states where they lack a physical office.