57th GST Council Meeting Recommendations
Ministry of Finance · Economy · Posted 08 OCT 2026 7:03PM
What happened
The 57th GST Council meeting recommended sweeping process reforms including raising the prosecution threshold to ₹5 crore, automating registrations and refunds, and introducing simplified compliance mechanisms for small businesses.
Why it matters for UPSC
This decision illustrates important fiscal policy changes and administrative reforms in India's indirect taxation framework, directly relevant to the UPSC syllabus topic of taxation and the economy.
Key objectives
- Recommend removal of arrest provisions under GST and raise prosecution threshold from ₹1 crore to ₹5 crore
- Approve in-principle optional scheme for small consumer-facing businesses with turnover up to ₹5 crore
- Streamline registration, return, refund, and adjudication processes to enhance trade facilitation