GST
GST law, rates, returns and portal changes.
2stories · Relief
October 2026
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57th GST Council: arrest power to go, prosecution threshold ₹5 crore, automatic refunds and wider input tax credit recommended
Prosecution: ₹1 crore → ₹5 croreReliefThe GST Council, in its 57th meeting on 8 October 2026, recommended omitting the arrest power in section 69 of the CGST Act, raising the prosecution threshold from ₹1 crore to ₹5 crore and cutting the general penalty from ₹25,000 to ₹10,000. It also recommended system-sanctioned refunds, refund of credit on capital goods and input services, a shorter list of blocked credits and a simpler registration for small e-commerce sellers. None of it is law yet: each item needs a circular, notification or amendment.
September 2026
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GST appeal in Form APL-01 can now be filed even when the demand order shows NIL or zero
APL-01 opens for NIL demandReliefGSTN has removed the portal validation that stopped appeals against demand orders showing a NIL or zero amount, where the liability is disputed and the payment was made before the order.
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