Rule-making power under Sabka Vishwas Scheme enables Central Government to prescribe procedures and forms, subject to parliamentary scrutiny.

The Central Government is authorised to make rules by notification to implement the Sabka Vishwas Scheme, including forms and verification of declarations, constitution and procedure of the designated committee, estimation and payment mechanisms, discharge certificates, publication of instructions and other prescribed matters. The Scheme offers a one-time mechanism for resolving past Central Excise and Service Tax disputes and for voluntary disclosure and payment of unpaid taxes, with specified immunities where dues are paid. All rules must be laid before Parliament and are subject to modification or annulment by both Houses without affecting prior actions under those rules.

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