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Topic 191 · Economy, Budget & Banking

57th GST Council: arrest powers removed

10 MCQs · tap an option to check it · All answers

Revise the 12 points first Book 1 RATNA
  1. Core Trigger: The 57th GST Council, meeting in New Delhi in early October 2026, recommended removing arrest powers of GST officers.
  2. Prosecution Limit: It recommended raising the prosecution threshold from Rs 1 crore to Rs 5 crore; offences below it would not be prosecuted.
  3. Current Head: Union Finance Minister Nirmala Sitharaman chairs the GST Council.
  4. Penalty Cut: The general penalty is to fall from Rs 25,000 to Rs 10,000.
  5. Small Dues: Pending notices for dues up to Rs 10,000 may be withdrawn under the recommendations.
  6. Stakeholders: The Council has the Union Finance Minister and State finance ministers; its decisions are recommendations needing legislative amendment.
  7. India Link: Most changes, including process reforms, are expected from 1 April 2027 once the GST laws are amended.
  8. Headquarters: The GST Council Secretariat is located in New Delhi.
  9. Founded: The Council was created after the 101st Amendment of 2016; GST was launched on 1 July 2017.
  10. Landmark: In Union of India v Mohit Minerals (2022) the Supreme Court held GST Council recommendations are persuasive, not binding.
  11. Articles: Article 279A creates the Council; section 69 of the CGST Act, 2017 contains the arrest provision.
  12. Doctrine: Cooperative federalism: decisions need three-fourths of weighted votes, with the Centre holding one-third and States two-thirds.
Question 1 of 10

The 57th GST Council recommended removing which powers of GST officers?

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Answer: (C) Arrest powers

Core Trigger: The 57th GST Council, meeting in New Delhi in early October 2026, recommended removing arrest powers of GST officers.From Book 1 RATNA, topic 191, point 1

Question 2 of 10

Consider: 1. The prosecution threshold would rise from Rs 1 crore to Rs 5 crore. 2. Offences below it would still be prosecuted. Which is/are correct?

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Answer: (A) Only 1

Prosecution Limit: It recommended raising the prosecution threshold from Rs 1 crore to Rs 5 crore; offences below it would not be prosecuted.From Book 1 RATNA, topic 191, point 2

Question 3 of 10

Who chairs the GST Council?

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Answer: (B) Nirmala Sitharaman

Current Head: Union Finance Minister Nirmala Sitharaman chairs the GST Council.From Book 1 RATNA, topic 191, point 3

Question 4 of 10

The general penalty is to fall from Rs 25,000 to what amount?

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Answer: (D) Rs 10,000

Penalty Cut: The general penalty is to fall from Rs 25,000 to Rs 10,000.From Book 1 RATNA, topic 191, point 4

Question 5 of 10

Pending notices for dues up to what amount may be withdrawn?

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Answer: (A) Rs 10,000

Small Dues: Pending notices for dues up to Rs 10,000 may be withdrawn under the recommendations.From Book 1 RATNA, topic 191, point 5

Question 6 of 10

What do the Council's decisions need to take legal effect?

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Answer: (D) Legislative amendment

Stakeholders: The Council has the Union Finance Minister and State finance ministers; its decisions are recommendations needing legislative amendment.From Book 1 RATNA, topic 191, point 6

Question 7 of 10

The GST Council Secretariat is located in which city?

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Answer: (C) New Delhi

Headquarters: The GST Council Secretariat is located in New Delhi.From Book 1 RATNA, topic 191, point 8

Question 8 of 10

GST was launched on which date, after the 101st Amendment of 2016?

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Answer: (C) 1 July 2017

Founded: The Council was created after the 101st Amendment of 2016; GST was launched on 1 July 2017.From Book 1 RATNA, topic 191, point 9

Question 9 of 10

In Union of India v Mohit Minerals (2022) the Supreme Court held Council recommendations are what?

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Answer: (B) Persuasive, not binding

Landmark: In Union of India v Mohit Minerals (2022) the Supreme Court held GST Council recommendations are persuasive, not binding.From Book 1 RATNA, topic 191, point 10

Question 10 of 10

Consider: 1. Article 279A creates the GST Council. 2. Section 69 of the CGST Act, 2017 contains the arrest provision. Which is/are correct?

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Answer: (C) Both 1 and 2

Articles: Article 279A creates the Council; section 69 of the CGST Act, 2017 contains the arrest provision.From Book 1 RATNA, topic 191, point 11

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