Over a year after the number of Goods and Services Tax (GST) slabs were reduced to two from four and tax rates were cut across the board for a consumption booster, the GST Council is set to take up comprehensive process reforms in the upcoming meeting on October 7. These will cover easing of procedures concerning penalties, refunds, registration, and availing input tax credits, according to official sources. The Council is also expected to prescribe a minimum threshold for show-cause notices, rationalise penalty amounts in cases that do not involve fraud, lower general penalty levels, streamline registration, and take measures to minimise mismatches and reduction of notices, the sources added.