EY India has called for changes that could make GST compliance easier for businesses, including input tax credit (ITC) eligibility for essential services and centralised GST registration for large taxpayers. These are recommendations—not confirmed changes to Indian GST law. The proposals were reported by Business Standard on January 15, 2026.
What EY India proposed for GST
In its coverage of EY India’s Budget 2026 recommendations, Business Standard reported two GST-related proposals aimed at reducing compliance burdens:
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- Allow ITC on essential services: EY called for credit eligibility for essential services in technology, media and telecommunications.
- Centralise GST registration for large taxpayers: EY proposed a registration approach intended to ease administration for large businesses.
The report presents these as proposals. The sources available do not establish that either was adopted or set out the full current legal treatment of particular credit or refund claims.
Why credits, refunds and registration are linked concerns
Input tax credit can reduce tax costs when eligible business purchases are matched against GST liability. When credits are blocked or difficult to use, businesses may face higher embedded costs or less efficient operations. EY India indirect tax policy leader Bipin Sapra said industry wanted credit blockages identified and the credit system made more efficient, arguing that this could reduce product costs and improve operating efficiency. Those are EY’s stated rationale, not quantified outcomes in the cited material.
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Sapra also described continued improvements to refunds, registrations and other compliance processes as business priorities. A refund process and ITC eligibility are related parts of GST administration, but they are not interchangeable: the proposals reported by Business Standard concern credit eligibility and registration, while Sapra’s broader remarks include refunds as an area for continued improvement. The sources do not quantify refund delays or the amount of credit blocked.
What digitisation does—and does not—solve
CBIC Member Sanjay Mangal said GST registration, refund, return and legal-dispute processes are available through the GST portal and conducted digitally. That describes the channel businesses can use; it does not establish that every claim is processed quickly or that digital filing removes every administrative obstacle.
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EY’s nine-year discussion also contrasted the taxpayer base at GST’s implementation with the later period: 68 lakh taxpayers at implementation and more than 1.6 crore at the time of the discussion. These figures appear in EY’s podcast material, which does not provide a separately dated statistical release. They provide context about the scale of the system, not evidence about refund performance.
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- Do not treat a recommendation as a rule change. Check applicable GST law and official guidance before changing credit or registration treatment.
- Separate the issues. Eligibility for ITC, access to refunds and the administrative structure for registration are distinct questions, even when all affect compliance effort and cash flow.
- Keep records and reconcile claims. EY lists reconciliation, return filing, e-invoicing and automation among functions of its enterprise GST compliance platform. This is an adjacent business-software category, not evidence that a particular tool changes a taxpayer’s legal eligibility.
The cited reporting and EY commentary describe reform priorities, not individualized tax advice or a complete account of current GST law.
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