The GST Council meets on October 8 with a reform-heavy agenda. Here is what the key proposals mean for taxpayers and businesses.

Arrest powers: Section 69 of the CGST Act lets officers arrest suspects in some cases. The proposal would remove this power from GST officials. Arrests would then need judicial approval. Tax recovery, interest and penalties would still apply.

Prosecution threshold: criminal cases would start only above Rs 5 crore, up from Rs 1 crore now. Nine of 24 offences may be dropped from prosecution. Routine disputes over classification and input tax credit would stay outside criminal law.

ITC relief: genuine buyers would keep input tax credit even if their supplier defaults. Recovery would target the defaulting seller instead. Employers may claim ITC on employee group insurance premiums, which carry 18 per cent GST today.

Small businesses: notices below Rs 10,000 in tax demand may be barred. Simpler registration and faster refunds are also proposed. All changes need Council approval first.