India, Oct. 5 -- The GST Council is likely to consider sweeping process reforms on Wednesday to make tax compliance easier for businesses, including raising the monetary threshold for criminal prosecution, reducing maximum imprisonment for some offences, giving courts greater discretion on imprisonment and fines, allowing small e-commerce sellers to use platform warehouses for GST registration and protecting genuine buyers' input tax credit.

The proposals, which have been deliberated by the Law Committee of the GST Council, will be placed before the council at its October 7 meeting. While there is broad agreement on revising the prosecution and punishment provisions, the committee could not reach a consensus on whether the power to arres...