Few suggestions to the ensuing 57th GST Council Meeting.

Let us have a quick look on the frequency of the past meetings.

Though it is the prerogative of the Council to meet as per the requirements, the increasing gap between two meetings delay the decision making.  It may be observed that the 55th meeting was held on 21/12/2024 at Jaisalmer, the 56th meeting took place on 03/09/2025 at New Delhi after a gap of eight full months. Now, the next meeting is possible by late March 2026 which has a gap of more than six full months. As per the prevailing trend commencing from December 2024 meeting, only two meetings are happening in the financial year 2025-26, if at all 57th meeting is convened before 31/03/2026. Hence, I appeal the GST Council to convene the next meeting on or before 31/03/2026 to ensure that a minimum of two meetings happen in the current financial year.

It is gathered Based on data presented in the Indian Parliament, that  roughly 90% of total GST revenue is paid by the top 22% of businesses (defined as those having a turnover above Rs.50 crore). 

• Top 22% Businesses: Remit 90% of the total GST kitty.
• Large Corporates: Public listed companies constitute only about 0.62% of the taxpayer base but contribute roughly 35.29% of the total GST revenue.
• Context: This data was highlighted by the Finance Minister to counter reports suggesting that smaller taxpayers (bottom 50%) bear the majority of the GST burden. 

Therefore, the top ~22% of companies (by turnover) pay far more than 75% of the total GST, specifically contributing about 90% of the total collection.

Against this backdrop, I put forth the following suggestions for the kind consideration of the GST council in any one of the following GST Council meetings to give effect for the proposals from 01/04/2027.

The present threshold limit for exemption currently pegged at 20 lakhs for services and 40 lakhs for goods be increased to 50 lakhs and 100 lakhs respectively with effect from 01/04/2027. This suggestion has several advantages as well. In my considered view, the collections on GST are  likely to improve by a barest minimum of 10 %. This is definitely true as per the concept of inverse ratio. The idea is in case you are a hunter of fish, target large rivers and ocean with mechanized boats along with latest tools. In case you need fishes of bigger size and large weight you should first come out of small ponds and lakes.

I am prompted to write as above based on my own observations on the current happenings. On 22/01/2026, the Madurai Bench of Madras High Court in WP (MD) No 1566 of 2026 [M/s. Sri Velavan Fireworks Represented by its Partner N. Gandheeswaran Versus The commercial Tax Officer, Sivakasi - 2026 (1) TMI 1434 - MADRAS HIGH COURT] found that there was a duplicate proceedings resulting in double demand of an amount of Rs.68,025/=. The Commercial Tax Officer, Sivakasi 2 assessment circle has spent time, efforts and energy on a futile exercise as the order was simply QUASHED. It is the taxpayer who was forced to spent almost more than 50% of the duplicate demand in the writ before the jurisdictional high court as writ before a high court is not a Chlld’s play, especially for a small taxpayer.

In case all the field formation across state level as well as central level are encouraged to pass quality orders at adjudication level in such a manner that the orders shall prevail and appeals against such orders shall be simply rejected, even at GSTAT or the higher courts, litigation shall drop to manageable level.

Hence, I appeal to the GST Council to convene a minimum of two or three meetings every financial year so as to facilitate long pending issues such as Safari Retreat case, GST on JDA/TDR are settled as soon as possible.  Above all, in case the threshold limits are enhanced as proposed, the Audit and Investigation wing shall have more time as the number of GST registrations come down significantly. It is for the Honorable Finance Minister Madam  to decide as to whether improved tax collection is required are only the number of GST Registrations should remain high.