<h1>Decriminalisation under GST: prosecution thresholds raised and compounding amounts reduced, with select offences decriminalised.</h1> The Council recommended decriminalisation measures under GST by raising the minimum tax threshold for prosecution, decriminalising specified offences (obstruction, tampering with evidence, failure to supply information) and reducing compounding amounts; inserting Rule 37A and amending Rule 37 to prescribe reversal and re availment mechanisms for input tax credit; enabling unregistered suppliers and composition taxpayers to supply via e commerce operators with reporting and portal reconciliation changes; and introducing registration authentication and return filing time limits, to be implemented via circulars, notifications and law amendments.