New Delhi, Oct. 5 -- The Goods and Services Tax Council which meets this week will seek to complete the GST reform process that started with a rate rationalisation last year by considering sweeping process reforms that include scrapping the provision that empowers tax officials to arrest alleged defaulters, people familiar with the matter said. The move towards GST 2.0 as the government terms it, may also allow taxpayers to make changes or corrections directly in their sales statements to avoid disputes, introduce a single annual tax return for small consumer businesses, simplify the registration process with a three-day deadline, and use data analytics to automatically approve 90% of low-risk refund claims without requiring physical paperwork, the people added asking not to be named. The second phase of reforming GST comes following revenue stabilisation after last year's rate rationalization. Another major objective of the 57th Council is to ensure a stability in both GST rates and process reforms so that both businesses and consumers will have certainty, one person said. The 56th GST Council in September 2025 rationalised tax rates. Now process reforms will complete an overhaul of GST regime, which will help the economy grow faster, this person added. P4...