GST amendments via Finance Bill: A cheeky run by Modi government

The government seems well within its ambit to amend the law through the Finance Bill

Finance Minister Nirmala Sitharaman in her maiden Budget speech has sought to implement the recommendations made by the GST Council during its 35th meeting last month. The Finance (No. 2) Bill, 2019 (Bill No. 55 of 2019), seeks to amend, among others, the provisions of the Central GST Act, 2017, Integrated GST Act, 2017 and the Union Territory GST Act, 2017.

While there may be nothing wrong with the proposed move, but one may have to bear in mind that such an amendment is routed through the Finance Bill. At this juncture, it would be prudent to understand the meaning