Delegated legislation expands rulemaking powers to prescribe procedural forms and manners across tax, customs and GST provisions. The Finance Bill, 2020 authorises the Central Government and the Board to make rules and issue notifications prescribing procedural details-forms, manner and time periods, verification and particulars, certificates, and the manner of passing orders-across a range of Income-tax, customs, customs tariff and goods and services tax provisions to implement the Bill's amendments administratively.
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Provisions expressly mentioned in the judgment/order text.
Delegated legislation expands rulemaking powers to prescribe procedural forms and manners across tax, customs and GST provisions.
The Finance Bill, 2020 authorises the Central Government and the Board to make rules and issue notifications prescribing procedural details-forms, manner and time periods, verification and particulars, certificates, and the manner of passing orders-across a range of Income-tax, customs, customs tariff and goods and services tax provisions to implement the Bill's amendments administratively.
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