- The 57th GST Council meeting recommended next-generation process reforms focusing on simplification of registration, returns, refunds, input tax credit (ITC), and dispute resolution. - Registration and cancellation processes are moving towards automatic and system-based approvals to reduce human intervention and enhance ease of doing business. - Expansion of ITC eligibility for capital goods and input services, along with relaxed restrictions on blocked ITC, aims to reduce working capital bottlenecks. - Decriminalisation measures include raising the prosecution threshold from ₹1 crore to ₹5 crore and withdrawing certain arrest powers to foster a trust-based tax regime. **Introduction** The PIB backgrounder outlines the next-generation GST process reforms recommended by the GST Council, aiming to establish simpler, faster, and more predictable tax administration, enhance compliance, expand input tax credit eligibility, rationalize tax dispute mechanisms, and improve ease of doing business in India. **Core Issue and Detailed Points** - The 57th GST Council meeting recommended next-generation process reforms focusing on simplification of registration, returns, refunds, input tax credit (ITC), and dispute resolution. - Registration and cancellation processes are moving towards automatic and system-based approvals to reduce human intervention and enhance ease of doing business. - Expansion of ITC eligibility for capital goods and input services, along with relaxed restrictions on blocked ITC, aims to reduce working capital bottlenecks. - Decriminalisation measures include raising the prosecution threshold from ₹1 crore to ₹5 crore and withdrawing certain arrest powers to foster a trust-based tax regime.