New Delhi, Oct. 9 -- The GST Council has recommended a series of process reforms to simplify compliance, speed up refunds and reduce litigation, including removing arrest powers under GST, raising the prosecution threshold fivefold to Rs 5 crore and reducing the maximum general penalty from Rs 25,000 to Rs 10,000.

Finance Minister Nirmala Sitharaman said the next-generation GST reforms had addressed around 99 per cent of issues related to tax rates and processes, with the latest measures focused on simplifying tax administration and adopting a trust-based approach.

At its 57th meeting, the Council recommended limiting GST demand notices to cases involving tax of at least Rs 10,000, standardising notices and proceedings, and providing ta...