The GST Council meets on October 7 to discuss one of the biggest enforcement overhauls in the tax’s history. Here is what is on the table. First, the prosecution threshold. The Law Committee proposes raising it to Rs 10 crore from Rs 5 crore, meaning criminal prosecution would start only above the higher amount. Second, shorter jail terms. For tax evasion between Rs 5 crore and Rs 10 crore, the maximum sentence would fall to two years from three. Third, the biggest fight: arrest powers. The committee could not agree on whether tax officers should keep the power to arrest taxpayers under Section 69 of the CGST Act. Industry groups have complained that arrest provisions create fear, especially when used against senior executives. In serious fraud cases involving fake invoicing, prosecution could continue under the general criminal law, the Bharatiya Nyaya Sanhita, officials said. What happens next? The Council will decide on October 7. If approved, the shift would move GST enforcement from arrest-led deterrence to technology-led detection using GSTN data, marking a more taxpayer-friendly phase of GST 2.0 reforms.