The GST Council meets on October 8 to consider a major enforcement overhaul. Here is what the key proposals mean for businesses and taxpayers.The biggest change concerns arrests. Under Section 69 of the CGST Act today, a Commissioner can authorise officers to arrest a person for specified offences. The proposal would remove that direct power, making a court order mandatory for any arrest. Prosecution would also become rarer: the threshold for criminal cases would rise from Rs 1 crore to Rs 5 crore of alleged evasion or fake input tax credit.The input tax credit system is also in for a fix. Telecom towers and pipelines would become eligible for tax credits after a Supreme Court ruling classified towers as movable property. Refunds for exporters could be released automatically after risk-based assessment, improving working capital.Smaller businesses get relief too. The Council may stop tax notices for cases under Rs 10,000, offer quarterly payment options for small B2C sellers, and simplify registration for e-commerce suppliers. The direction is clear: fewer coercive powers, more trust in data-driven compliance. Decisions on October 8 will decide how much of this becomes law.