57th Goods and Services Tax (GST) Council

Gist The 57th Goods and Services Tax GST Council meeting introduced comprehensive procedural reforms aimed at decriminalising minor offences and easing compliance for businesses. Key recommendations include stripping GST officers of their arrest powers, raising the monetary threshold for prosecution, and streamlining registrations for small e-commerce operators. Slated for implementation in April 2027 , these changes mark a significant pivot towards a trust-based taxation regime and are crucial for aspirants tracking ease of doing business and tax governance reforms. Background The Goods and Services Tax GST Council is a constitutional body established under Article 279A inserted by the 101st Constitutional Amendment Act, 2016 . Chaired by the Union Finance Minister , it serves as a joint forum for the Centre and States to decide on tax rates, exemptions, thresholds, and administrative procedures. Prior to this meeting, GST officers possessed the power to arrest individuals for tax evasion exceeding ₹1 crore , creating anxiety among businesses regarding arbitrary enforcement. Historically, goods in transit could be intercepted by tax enforcement wings of any state en route, often leading to rent-seeking and logistical…