The Central Board of Indirect Taxes and Customs (CBIC) has issued eight circulars dated 26 October 2026 to implement the process reforms recommended by the 57th GST Council meeting, covering GST registration timelines, demands and adjudication, input tax credit and export refunds, IANS reported.

The circulars, numbered 257/03/2026-GST to 264/10/2026-GST, deal with registration applicants, demand, adjudication and appeal proceedings, pre-deposit, the Input Service Distributor mechanism, the Section 17(4) option for banks and NBFCs, input tax credit on demo vehicles, receipt of export proceeds, and the omission of Rule 96(10), according to a TaxO summary of the eight circulars.

On registration, a circular sets detailed timelines with a deemed-approval clause: if the officer fails to take action within the applicable statutory period, registration is deemed to have been approved in accordance with Rule 9 of the CGST Rules, 2017, IANS reported. The Hindu BusinessLine reported that low-risk applicants are already granted registration within three working days with no officer involved, and that this automated route covers 61 per cent of registrations.

For applicants selected for biometric-based Aadhaar authentication, the timeline allows 15 days to complete the process; where the officer seeks clarification, the applicant has seven days to respond and the officer must then decide within seven days, BusinessLine reported, citing the circular.

On demands and proceedings, the circulars clarify procedures for GST demands, adjudication and appeals to give tax officers a standardised reference, and specify that a pre-show cause notice intimation may be issued to taxpayers wherever feasible, so they can clarify their position before formal proceedings begin, IANS reported.

For exporters, Circular 263 aligns GST with FEMA and RBI rules: GST benefits and zero-rating will not be denied solely because export proceeds were received through RBI-permitted routes such as repatriable rupee accounts or by setting off export receivables against import payables, provided the proceeds are legally realised or settled under RBI rules, IANS and TaxGuru reported.

The eight circulars are separate from the Finance Act notification that brings the GST changes on post-sale discounts and provisional refunds into force from 1 November, which Awaaz Punjab reported earlier on Tuesday.