← 11 October 2026's Current Affairs · Polity GA Prelims ★★★★☆ Mains ★★★☆☆
GST Council recommends easing compliance and prosecution norms
ಸುದ್ದಿಯಲ್ಲಿ ಏಕೆ?
Rs 1 crore to Rs 5 crore: the GST prosecution change and the Article 279A body behind it
The 57th GST Council meeting recommended measures to simplify GST compliance, reduce litigation and ease the burden on small businesses, with changes reported to take effect from 1 April 2027.
Why it matters: factual, Prelims-type
What you need to know
2 ನಿಮಿಷ
The 57th GST Council meeting recommended measures to simplify GST compliance, reduce litigation and ease the burden on small businesses, with changes reported to take effect from 1 April 2027.
Reports say the package includes curbs on arrest powers under Section 69 of the CGST Act and a higher prosecution threshold of Rs 5 crore, up from Rs 1 crore.
The GST Council is the constitutional body under Article 279A that makes recommendations on tax rates, exemptions and procedures.
ಮೂಲಗಳು: Topper IAS editorial (PIB / The Hindu / Indian Express)
ಮುಖ್ಯ ಅಂಶಗಳು
Remember these
- The 57th GST Council meeting recommended easing compliance and prosecution norms; changes are reported to take effect from 1 April 2027.
- Reported prosecution threshold rises from Rs 1 crore to Rs 5 crore.
- Reported curbs on arrest powers under Section 69 of the CGST Act.
- The GST Council is constituted under Article 279A, inserted by the 101st Constitutional Amendment Act, 2016.
- Article 246A gives Parliament and State Legislatures concurrent power to legislate on GST.
ಪ್ರಿಲಿಮ್ಸ್ · ಮೇನ್ಸ್
How the exam will ask it
ಪ್ರಿಲಿಮ್ಸ್
- The GST Council is a constitutional body under Article 279A that makes recommendations on GST rates, exemptions and procedures.
- Article 246A confers concurrent lawmaking power on Parliament and State Legislatures for GST, whereas Article 279A creates the Council.
- The Council's recommendations guide the Union and the States; the Council itself does not enact tax law.
- Section 69 of the CGST Act deals with the power to arrest in cases of specified GST offences.
ಮೇನ್ಸ್
GS-III (Taxation) and GS-II (Federalism). Heavy prosecution and arrest powers raised litigation and compliance fears among small businesses; the Council's package raises the prosecution threshold and curbs arrests, which should reduce harassment and ease doing business. The way forward is to balance this with strong revenue-protection measures against real evasion, and to preserve cooperative federalism through consensus in the Council.
Quick recall
Answer before you reveal
101ನೇ ತಿದ್ದುಪಡಿ ಕಾಯ್ದೆಯ ಮೂಲಕ ಸೇರಿಸಲಾದ ಸಂವಿಧಾನದ ಯಾವ ವಿಧಿಯು ಸರಕು ಮತ್ತು ಸೇವಾ ತೆರಿಗೆ (ಜಿಎಸ್ಟಿ) ಮಂಡಳಿಯ ರಚನೆಗೆ ಅವಕಾಶ ನೀಡುತ್ತದೆ?
- ವಿಧಿ 246A
- ವಿಧಿ 279A
- ವಿಧಿ 280
- ವಿಧಿ 263
ಉತ್ತರ ನೋಡಿ
ಉತ್ತರ: B — ಸರಿ ಉತ್ತರ: ವಿಧಿ 279A — ಜಿಎಸ್ಟಿ ಮಂಡಳಿಯನ್ನು ರಚಿಸುವ ವಿಧಿ ಇದು. ವಿಧಿ 246A ಜಿಎಸ್ಟಿ ಕುರಿತು ಕಾನೂನು ರಚನೆಯ ಅಧಿಕಾರ ನೀಡುತ್ತದೆ; ವಿಧಿ 280 ಹಣಕಾಸು ಆಯೋಗ; ವಿಧಿ 263 ಅಂತರರಾಜ್ಯ ಮಂಡಳಿಗೆ ಸಂಬಂಧಿಸಿದೆ.
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