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The GST Council recommended changes to reduce criminal prosecution and compounding burdens for some GST offences—but not to waive tax dues or excuse compliance. The proposal covered three specified offence categories, a higher general prosecution threshold of ₹2 crore instead of ₹1 crore, and a lower compounding range. The invoice-without-supply offence was excepted from the threshold increase.
What did the GST Council propose?
At its 48th meeting, the Council considered Law Committee recommendations to decriminalise certain provisions of the Central Goods and Services Tax Act, 2017 (CGST Act) and make compounding more attractive. Its agenda set out three distinct measures: remove three categories from the CGST Act prosecution list, raise the general tax threshold for launching prosecution, and reduce the compounding range. These were recommendations and proposed statutory changes, not a blanket removal of criminal liability for GST-related conduct. GST Council, 48th meeting detailed agenda.
Which offences were covered by the proposal?
The Council material identified clauses (g), (j) and (k) of Section 132(1) of the CGST Act:
- Clause (g): obstructing or preventing an officer from discharging duties under the Act.
- Clause (j): tampering with or destroying material evidence or documents.
- Clause (k): failing to provide information required under the Act or rules, or providing false information—unless the person reasonably believed it to be true.
The Law Committee’s stated view was that these types of conduct were already covered by provisions of the Indian Penal Code, and it recommended removing them from the CGST Act’s list of prosecutable offences. That did not mean the conduct would necessarily have no legal consequence: the agenda also noted that some conduct could attract a penalty under Section 122, including where it was not tied to a tax amount. GST Council, 48th meeting detailed agenda.
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How would the prosecution threshold and compounding range change?
The figures in the Council recommendation compare as follows:
| Measure | Existing figure described in the recommendation | Proposed figure | Qualification |
|---|---|---|---|
| General minimum tax amount for launching prosecution | ₹1 crore | ₹2 crore | The exception is the offence of issuing invoices without a supply of goods or services, or both. |
| Compounding amount as a share of the tax amount | 50–150% | 25–100% | These are proposed ranges, not reported savings or measured outcomes. |
The Government’s release described the threshold measure as a recommendation to raise the minimum from ₹1 crore to ₹2 crore, “except for the offence of issuance of invoices without supply of goods or services or both.” The exception matters: the proposed higher general threshold should not be read as applying to that offence. Press Information Bureau, Government of India, 2022.
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Compounding is a statutory route for settling certain offences by paying a prescribed amount; reducing the proposed percentage range would make that route less costly in cases where it is available. The Council material gives the before-and-proposed ranges but does not establish a quantified reduction in prosecutions or trader costs.
Does this mean traders would no longer face GST penalties or tax recovery?
No. The measures concern specified prosecution provisions and compounding amounts. They do not, on the evidence in the Council material, forgive tax liability, end tax recovery, or exempt businesses from filing returns and meeting other GST obligations. Nor do the three proposed clause removals mean that every GST offence would cease to be prosecutable; other offences are distinct.
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What was the bill-trading concern?
The agenda for the Council’s 49th meeting records a Tamil Nadu representative supporting decriminalisation except in relation to bill traders. That comment reflects concern about fraudulent invoice or bill-trading activity, but the agenda record alone does not show that the comment changed the proposed statutory text or establish the outcome of every deliberation. GST Council, 49th meeting agenda.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What is known about the legal status and effective date?
Official Council material associated with the Finance Bill 2023 provides legislative follow-through context for the proposed changes, including the three clauses, the threshold with its invoice exception, and the compounding range. GST Council, Finance Bill 2023 material. However, the sources cited here do not establish the exact commencement notification or date. A Council recommendation, bill amendment, enactment and commencement are separate stages; the Council announcement by itself is not enough to determine which wording applies on a particular date.
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For a current compliance decision, check the latest consolidated CGST Act and the official commencement instruments relevant to the provision. The proposal figures above explain what the Council recommended, not a substitute for confirming the operative law for a specific case.
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