The Group of Minister's (GoM) report on setting up appellate tribunals to hear disputes, and decriminalisation of GST law will be the key agenda of the 48th GST Council Meeting, sources told ANI. The 48th GST Council meeting is scheduled to be held on December 17 through video conferencing.

According to the sources, the GoM report on setting up appellate tribunals to hear disputes is ready and will be brought before the council for discussion on December 17.

A group of ministers (GoM) set up by the Goods and Services Tax (GST) Council has cleared the framework for setting up appellate tribunals to hear disputes, proposing more than one bench in a state, said people with knowledge of the matter.

GST Council will also discuss the decriminalisation of GST LAW on December 17 and look at raising the prosecution threshold.

According to the sources, to promote ease of doing business for small businesses and clearly distinguish between minor offences and willful evasion of duty, the government is initiating one of the major overhauls of the GST provisions after 5 years. The initiative is likely to raise the threshold limit for launching criminal proceedings and also revisit the current compounding provisions as well.

Sources told that the GoM report on online gaming may also be discussed if the report is submitted to the council before the 48th GST Council Meeting.

The report is yet to be submitted. The last meeting of the GoM could not arrive at a consensus on a tax framework for the online gaming industry. There is broad convergence of views within the panel for a uniform 28 per cent GST rate, the base on which the tax rate should apply remains undecided.