CBIC / GST weekly summary
CBIC / GST updates 5-11 October 2026: 57th GST Council reforms
The 57th GST Council recommended dropping GST arrest provisions and raising the prosecution threshold; CBIC also clarified customs duty on BESS units.
The week in brief
What changed
The 57th GST Council recommended removing arrest provisions, raising the prosecution threshold from ₹1 crore to ₹5 crore and cutting the maximum general penalty from ₹25,000 to ₹10,000. It also proposed automated registration and refunds, simpler registration for small e-commerce sellers and a ₹10,000 floor for show cause notices; these take effect only through later notifications and amendments.
Circular 45/2026-Customs limits the "Power Bank" exclusion to portable lithium-ion chargers, so stationary and grid-scale Battery Energy Storage Systems under tariff item 8507 60 00 get the concessional 10% basic customs duty.
Notification 81/2026-Customs (N.T.) replaced the Dabhol Port, Maharashtra entries, listing the customs activities allowed for Ratnagiri Gas and Power and Square Port Shipyard.
Complied AI condensed the week's CBIC / GST records into the points above. Use the inline links to check each underlying update.
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