Overview
- The GST Council is scheduled to review a broad 'GST 2.0' package that would move enforcement away from departmental arrests toward judicial authorisation and technology‑led checks.
- Proposed prosecution changes include raising the criminal threshold from Rs 1 crore to Rs 5 crore and removing or softening several offences so routine disputes stay in civil recovery.
- Officials would protect bona fide input tax credit by letting genuine buyers keep credit from valid invoices while directing recovery at defaulting suppliers.
- Process reforms would speed refunds and registrations by automating checks, with proposals to release about 90% of eligible refunds after risk screening and complete eligible registrations within three working days.
- Any changes require GST Council approval followed by legal or administrative amendments and hinge on GSTN invoice‑level matching, leaving a trade‑off between easier compliance and preserving revenue safeguards.