57th GST Council Meeting, 2026

Why in News?

The 57th GST Council Meeting concluded on 8 October 2026 in New Delhi under the chairpersonship of Union Finance Minister Nirmala Sitharaman. The Council recommended changes to GST enforcement and prosecution provisions to promote proportionate penalties and standardise tax notices and proceedings. No changes were made to GST rates, and the existing rate structure was described as settled.

About the Key Decisions

• Removal of arrest powers: The Council decided to remove the power of tax officers to arrest taxpayers.
• Higher prosecution threshold: The threshold for prosecution was raised from ₹1 crore to ₹5 crore.
• Judicial discretion in punishment: The decision on punishment, whether a fine, imprisonment or both, has been left to judicial discretion in each case.
• Proportionate penalties: Taxpayers who file returns late, make mistakes or delay payments will face recovery proceedings, interest and proportionate penalties.
• Common standards for notices: The Council recommended common standards for issuing notices and conducting proceedings.
• Minimum monetary threshold: Notices will not be issued for amounts of ₹10,000 or below. Pending notices below this threshold will also be withdrawn.