According to sources, a reform team headed by Rajiv Gauba, a member of NITI Aayog, has suggested a single national GST registration for companies, eliminating the need for separate registrations in each state where they conduct business. If approved, it would be the largest change to the goods and services tax system since its introduction in 2017.
The High-Level Committee on Regulatory Reforms' suggestion is one of several adjustments put out for this fiscal year. However, the Center, the GST Council, and other stakeholders must discuss any decision about its acceptance. "Simplification of GST is required because the system remains complex and industry has consistently sought easier compliance processes," a government official told Moneycontrol.The plan seeks to lessen the administrative load on companies and streamline GST compliance.
Implementation viability in FY27
Currently, companies that operate in numerous states are required to comply with state-specific filing and compliance procedures and get separate GST registrations in each state.
In order to eliminate redundancy and facilitate compliance for businesses with a national presence, the proposed framework aims to replace this structure with a single PAN-based registration.
Determining how GST income will be distributed among states under a single-registration regime is a significant obstacle facing the proposal."There are a lot of technical aspects to the plan. A system must be developed to guarantee that tax revenues are distributed fairly among states if companies are permitted to operate under a single national GST registration. How these problems are overcome will determine whether the program is finally deemed realistic, another government official told Moneycontrol.
According to sources, a roadmap for the reform has been prepared by the former cabinet secretary-led panel, and stakeholder consultations are required. "The law has evolved over the years through multiple amendments, notifications, and clarifications, and there is a need to make the framework easier for taxpayers to understand and comply with." Simplifying the GST is still a key goal, according to another government official.

The GST Council, which is made up of representatives from both the federal government and the states, must discuss any modifications to the GST law or compliance structure.