The GST Council is set to consider sweeping GST 2.0 process reforms, including allowing small e-commerce sellers to use platform warehouses for registration across multiple states.
Proposals include protecting the input tax credit of genuine buyers who hold valid invoices even if an upstream supplier defaults on tax payments.
Authorities may also bar the issuance of GST tax demand notices below ₹10,000 to reduce administrative burdens and lower-value litigation.