The GST Council meets on October 8 in New Delhi, and several proposals on the table could change how businesses deal with tax authorities. Here is what to expect from the 57th meeting, chaired by Finance Minister Nirmala Sitharaman.

The most discussed item is the decriminalisation of GST offences. The proposal would remove officers’ power to arrest under Section 69 of the Central GST Act. Tax enforcement would rely on civil consequences like penalties instead. Prosecution would continue only in serious fraud cases.

The Council is also expected to raise the prosecution threshold from Rs 1 crore to Rs 5 crore, meaning smaller evasion cases would no longer face criminal proceedings. A proposal to release 90 percent of eligible refund claims automatically after a basic risk check could ease working capital pressure on exporters.

The meeting was originally scheduled for September 12 but was postponed twice. Prime Minister Narendra Modi has promised the next phase of GST reforms would make compliance easier. Small businesses and exporters should watch for the final announcements.