Part IV - VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA (From Section 147 to Section 150)
Statement requirements under GST changed to broaden content and replace 'auto-generated' designation and allow prescribed additional details. The amendment replaces 'an auto-generated statement' with 'a statement', revises subsection references to the revised statement language, omits a conjunctive connector in one clause, inserts 'including' after the words referring to details provided by the recipient, and adds a new clause empowering prescription of such other details as may be prescribed, thereby broadening the content and rulemaking scope for required statements under the GST provision.
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Provisions expressly mentioned in the judgment/order text.
Statement requirements under GST changed to broaden content and replace 'auto-generated' designation and allow prescribed additional details.
The amendment replaces "an auto-generated statement" with "a statement", revises subsection references to the revised statement language, omits a conjunctive connector in one clause, inserts "including" after the words referring to details provided by the recipient, and adds a new clause empowering prescription of such other details as may be prescribed, thereby broadening the content and rulemaking scope for required statements under the GST provision.
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