India's Press Information Bureau has published a release on the recommendations of the 48th meeting of India's GST Council. One of the key recommendations is for decriminalization under GST, which includes:

• Raising the minimum tax amount threshold for launching prosecution proceedings under GST from INR 10 million (One Crore) to INR 2 million (Two Crores), except for the offense of issuing invoices without the supply of goods or services or both;
• Reducing the compounding amount from the present range of 50% to 150% of the tax amount to the range of 25% to 100%; and
• Decriminalizing certain offenses specified under clauses (g), (j), and (k) of sub-section (1) of section 132 of CGST Act 2017, including:
  • obstruction or preventing any officer in the discharge of his duties;
  • deliberate tempering of material evidence; and
  • failure to supply information.

Another important recommendation concerns the implementation of recommendations made in the 47th GST Council meeting in regard to supplies of goods or services through an electronic commerce operator. It is noted that the GST Council had granted approval in-principle for allowing unregistered suppliers and composition taxpayers to make intra-state supply of goods through E-Commerce Operators (ECOs), subject to certain conditions. The scheme was to be tentatively implemented with effect from 1 January 2023, but considering the time required for the development of the requisite functionality on the portal as well as for providing sufficient time for preparedness by the ECOs, the Council has now recommended that the scheme be implemented with effect from 1 October 2023.