57th GST Council: ₹5 Crore Prosecution Rules 2026

Kar Sathi 01 / 10 KAR SATHI · VISUAL GUIDE The 57th GST Council proposed a ₹5 crore prosecution threshold and changes to arrest powers. These recommendations require legal implementation before taking effect. Proposed changes are subject to legislative implementation. KAR SATHI · TAX & COMPLIANCE {"media":"(prefers-reduced-motion: no-preference)","animations":[{"selector":".story-motion-0 h1","duration":"700ms","delay":"200ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(24px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-0 .eyebrow","duration":"700ms","delay":"50ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(-18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-0 .body","duration":"700ms","delay":"450ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(20px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-0 .note","duration":"700ms","delay":"800ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-0 .graphic-motion","duration":"5500ms","easing":"ease-in-out","fill":"both","keyframes":[{"offset":0,"opacity":0,"transform":"translateY(14px)"},{"offset":0.18,"opacity":1,"transform":"translateY(0)"},{"offset":0.58,"opacity":1,"transform":"translateY(-8px)"},{"offset":1,"opacity":1,"transform":"translateY(0)"}]}]}

Overview

Kar Sathi 02 / 10 01 · FROM THE GUIDE 57th GST Council Meeting 2026: ₹5 Crore GST Prosecution Threshold, Arrest Powers and Key Changes Explained Updated: 2 November 2026 | Category: GST Updates & Compliance KAR SATHI · TAX & COMPLIANCE {"media":"(prefers-reduced-motion: no-preference)","animations":[{"selector":".story-motion-1 h1","duration":"700ms","delay":"200ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(24px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-1 .eyebrow","duration":"700ms","delay":"50ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(-18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-1 .body","duration":"700ms","delay":"450ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(20px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-1 .note","duration":"700ms","delay":"800ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-1 .graphic-motion","duration":"5500ms","easing":"ease-in-out","fill":"both","keyframes":[{"offset":0,"opacity":0,"transform":"translateY(14px)"},{"offset":0.18,"opacity":1,"transform":"translateY(0)"},{"offset":0.58,"opacity":1,"transform":"translateY(-8px)"},{"offset":1,"opacity":1,"transform":"translateY(0)"}]}]}

Recommendations, not an enacted amendment

Kar Sathi 03 / 10 02 · FROM THE GUIDE The Council proposed enforcement reforms at its 57th meeting. Verify the final legislation and commencement provisions before relying on relief. KAR SATHI · TAX & COMPLIANCE {"media":"(prefers-reduced-motion: no-preference)","animations":[{"selector":".story-motion-2 h1","duration":"700ms","delay":"200ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(24px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-2 .eyebrow","duration":"700ms","delay":"50ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(-18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-2 .body","duration":"700ms","delay":"450ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(20px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-2 .note","duration":"700ms","delay":"800ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-2 .graphic-motion","duration":"5500ms","easing":"ease-in-out","fill":"both","keyframes":[{"offset":0,"opacity":0,"transform":"translateY(14px)"},{"offset":0.18,"opacity":1,"transform":"translateY(0)"},{"offset":0.58,"opacity":1,"transform":"translateY(-8px)"},{"offset":1,"opacity":1,"transform":"translateY(0)"}]}]}

What Is GST Prosecution?

Kar Sathi 04 / 10 03 · FROM THE GUIDE GST prosecution means criminal proceedings for specified offences under the CGST Act. It is different from ordinary adjudication. A GST demand proceeding may determine unpaid tax, interest or penalty, while prosecution can result in criminal proceedings. KAR SATHI · TAX & COMPLIANCE {"media":"(prefers-reduced-motion: no-preference)","animations":[{"selector":".story-motion-3 h1","duration":"700ms","delay":"200ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(24px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-3 .eyebrow","duration":"700ms","delay":"50ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(-18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-3 .body","duration":"700ms","delay":"450ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(20px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-3 .note","duration":"700ms","delay":"800ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-3 .graphic-motion","duration":"5500ms","easing":"ease-in-out","fill":"both","keyframes":[{"offset":0,"opacity":0,"transform":"translateY(14px)"},{"offset":0.18,"opacity":1,"transform":"translateY(0)"},{"offset":0.58,"opacity":1,"transform":"translateY(-8px)"},{"offset":1,"opacity":1,"transform":"translateY(0)"}]}]}

₹5 Crore GST Prosecution Threshold: What Is Changing?

Kar Sathi 05 / 10 04 · FROM THE GUIDE The GST Council has recommended increasing the monetary threshold for prosecution from ₹1 crore to ₹5 crore. The applicable statutory conditions depend on the offence and amount. The proposed threshold is not yet an enacted amendment. KAR SATHI · TAX & COMPLIANCE {"media":"(prefers-reduced-motion: no-preference)","animations":[{"selector":".story-motion-4 h1","duration":"700ms","delay":"200ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(24px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-4 .eyebrow","duration":"700ms","delay":"50ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(-18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-4 .body","duration":"700ms","delay":"450ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(20px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-4 .note","duration":"700ms","delay":"800ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-4 .graphic-motion","duration":"5500ms","easing":"ease-in-out","fill":"both","keyframes":[{"offset":0,"opacity":0,"transform":"translateY(14px)"},{"offset":0.18,"opacity":1,"transform":"translateY(0)"},{"offset":0.58,"opacity":1,"transform":"translateY(-8px)"},{"offset":1,"opacity":1,"transform":"translateY(0)"}]}]}

Law and administrative guidance differ

Kar Sathi 06 / 10 05 · FROM THE GUIDE CBIC prosecution guidelines and statutory offence provisions have different roles. Check the applicable law, evidence and exceptions for each case. KAR SATHI · TAX & COMPLIANCE {"media":"(prefers-reduced-motion: no-preference)","animations":[{"selector":".story-motion-5 h1","duration":"700ms","delay":"200ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(24px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-5 .eyebrow","duration":"700ms","delay":"50ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(-18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-5 .body","duration":"700ms","delay":"450ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(20px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-5 .note","duration":"700ms","delay":"800ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-5 .graphic-motion","duration":"5500ms","easing":"ease-in-out","fill":"both","keyframes":[{"offset":0,"opacity":0,"transform":"translateY(14px)"},{"offset":0.18,"opacity":1,"transform":"translateY(0)"},{"offset":0.58,"opacity":1,"transform":"translateY(-8px)"},{"offset":1,"opacity":1,"transform":"translateY(0)"}]}]}

Complete Withdrawal of GST Arrest Powers Proposed

Kar Sathi 07 / 10 06 · FROM THE GUIDE The Council's official press release uses clear language: it recommended complete withdrawal of arrest powers under GST by omission of Section 69 of the CGST Act, 2017. Section 69 currently allows the Commissioner, subject to statutory conditions, to authorise arrest for specified offences linked to Section 132. KAR SATHI · TAX & COMPLIANCE {"media":"(prefers-reduced-motion: no-preference)","animations":[{"selector":".story-motion-6 h1","duration":"700ms","delay":"200ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(24px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-6 .eyebrow","duration":"700ms","delay":"50ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(-18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-6 .body","duration":"700ms","delay":"450ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(20px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-6 .note","duration":"700ms","delay":"800ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-6 .graphic-motion","duration":"5500ms","easing":"ease-in-out","fill":"both","keyframes":[{"offset":0,"opacity":0,"transform":"translateY(14px)"},{"offset":0.18,"opacity":1,"transform":"translateY(0)"},{"offset":0.58,"opacity":1,"transform":"translateY(-8px)"},{"offset":1,"opacity":1,"transform":"translateY(0)"}]}]}

Proposed offence changes

Kar Sathi 08 / 10 07 · FROM THE GUIDE The Council recommended changes to the scope of Section 132 offences. The final legal text and commencement date govern implementation. KAR SATHI · TAX & COMPLIANCE {"media":"(prefers-reduced-motion: no-preference)","animations":[{"selector":".story-motion-7 h1","duration":"700ms","delay":"200ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(24px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-7 .eyebrow","duration":"700ms","delay":"50ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(-18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-7 .body","duration":"700ms","delay":"450ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(20px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-7 .note","duration":"700ms","delay":"800ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-7 .graphic-motion","duration":"5500ms","easing":"ease-in-out","fill":"both","keyframes":[{"offset":0,"opacity":0,"transform":"translateY(14px)"},{"offset":0.18,"opacity":1,"transform":"translateY(0)"},{"offset":0.58,"opacity":1,"transform":"translateY(-8px)"},{"offset":1,"opacity":1,"transform":"translateY(0)"}]}]}

What Is Changing in GST Imprisonment Rules?

Kar Sathi 09 / 10 08 · FROM THE GUIDE Under the existing Section 132 framework, punishment varies according to the offence and monetary amount. The Council recommended rationalisation of punishment. Do not treat a proposed revised slab as enacted law. KAR SATHI · TAX & COMPLIANCE {"media":"(prefers-reduced-motion: no-preference)","animations":[{"selector":".story-motion-8 h1","duration":"700ms","delay":"200ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(24px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-8 .eyebrow","duration":"700ms","delay":"50ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(-18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-8 .body","duration":"700ms","delay":"450ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(20px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-8 .note","duration":"700ms","delay":"800ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-8 .graphic-motion","duration":"5500ms","easing":"ease-in-out","fill":"both","keyframes":[{"offset":0,"opacity":0,"transform":"translateY(14px)"},{"offset":0.18,"opacity":1,"transform":"translateY(0)"},{"offset":0.58,"opacity":1,"transform":"translateY(-8px)"},{"offset":1,"opacity":1,"transform":"translateY(0)"}]}]}

Continue with the full guide

Kar Sathi 10 / 10 READ THE SOURCE Read the original Kar Sathi article for complete context, details and updates. Read Full Article Contact Kar Sathi 9876543265 · info@karsathi.in www.karsathi.in WWW.KARSATHI.IN {"media":"(prefers-reduced-motion: no-preference)","animations":[{"selector":".story-motion-9 h1","duration":"700ms","delay":"200ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(24px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-9 .eyebrow","duration":"700ms","delay":"50ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(-18px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-9 .body","duration":"700ms","delay":"450ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(20px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-9 .actions","duration":"700ms","delay":"750ms","easing":"cubic-bezier(0.2,0.7,0.2,1)","fill":"both","keyframes":[{"opacity":0,"transform":"translateY(20px)"},{"opacity":1,"transform":"translateY(0)"}]},{"selector":".story-motion-9 .graphic-motion","duration":"5500ms","easing":"ease-in-out","fill":"both","keyframes":[{"offset":0,"opacity":0,"transform":"translateY(14px)"},{"offset":0.18,"opacity":1,"transform":"translateY(0)"},{"offset":0.58,"opacity":1,"transform":"translateY(-8px)"},{"offset":1,"opacity":1,"transform":"translateY(0)"}]}]}