The 57th GST Council meeting on 8 October 2026 approved process and compliance reforms, leaving tax rates unchanged, with most changes taking effect from April 2027.

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• The 57th GST Council meeting, chaired by Finance Minister Nirmala Sitharaman, was held on 8 October 2026 at Bharat Mandapam in New Delhi.
• It was the first Council meeting in over a year, since the 56th session in September 2025 that introduced the GST 2.0 framework.
• The Council approved removing the power of arrest from GST tax officers.
• Sitharaman clarified that arrest has been removed from the control of a tax officer, while criminal prosecution remains an option under the GST law.
• The threshold for launching criminal prosecution is raised fivefold from Rs 1 crore to Rs 5 crore.
• The general penalty, applicable where no specific penalty is provided, is cut from Rs 25,000 to Rs 10,000.
• A taxpayer who files late, makes an error or delays payment will face recovery, interest and a proportionate penalty, with no additional punitive action.
• Refunds under the inverted duty structure are extended to input services, for credit availed on or after 1 November 2026.
• The Council also approved faster, largely automated refunds and faceless assessment for CGST taxpayers registered in multiple states.
• Goods in transit can be intercepted only on specific intelligence and with authorisation of an officer of at least joint commissioner rank.
• The process reforms are to be implemented from 1 April 2027, and amendments to the GST law are needed to give them effect.

Tags: GSTCouncil, GSTArrestPowers, TaxReform