The 57th GST Council meeting has been rescheduled to October 8. It will be held at 11 am at Bharat Mandapam in New Delhi.

The Council is expected to take up proposals on enforcement and credit rules. These include decriminalisation measures and wider input tax credit eligibility.

Key items on the table include removing arrest provisions from GST law. The Council may raise the prosecution threshold from Rs 1 crore to Rs 5 crore.

A buyer could also keep input tax credit with a valid invoice and proof of payment, even if a supplier further up the chain defaults. The tax would then be recovered from the defaulter.

The proposals have not been approved yet. They remain ideas expected to come before the Council. This is the first GST Council meeting in over a year.

The Council is chaired by the Union Finance Minister and includes state finance ministers. Officials moved the meeting twice, first from September 12 and then from October 7. Sources said the agenda also covers faster refunds and easier registration. Small businesses have long asked for simpler compliance. The Council’s last meeting was held in September 2025. Decisions taken will need legal changes before they apply.