GST winners 2026: No rate cuts, but small businesses, exporters and taxpayers have plenty to gain. Here's how. Comprehensive market analysis and insights regarding this update. GST Reform Winners 2026: The GST Council has greenlit key reforms intended to simplify compliance for businesses across the board. Small businesses now have the option to file just one GST return per year instead of a series of filings. Exporters stand to gain from expedited refunds and increased input tax credits on eligible manufacturing costs. Industry experts note that this development will have significant implications moving forward.