Changes to the legislation that will devolve more power to Holyrood "still fail Scotland", Deputy First Minister John Swinney has said.
The UK Government has tabled a series of amendments to the Scotland Bill in advance of its third reading in the Commons on Monday.
Scottish Secretary David Mundell said "any reasonable person" would now conclude the Bill fully meets the Smith Agreement that followed last year's Scottish independence referendum.
But Mr Swinney said the amendments again fell short of implementing the agreement and would still restrict the Scottish Government's use of new welfare powers.
SNP ministers argue a requirement to secure the agreement of Westminster before making any changes to devolved benefits is an effective "veto".
Mr Mundell denied this was the case but said the relevant section had been revised, setting out how the timing of the introduction of any changes would work.
The Scottish Secretary said discussions on the fiscal framework accompanying the Bill were continuing but were not expected to be completed until after both the UK Spending Review and the draft Scottish budget.
He said: "I've never accepted that there are vetoes in the Bill in relation to welfare but what we want to achieve is the maximum consensus.
"To be absolutely clear, the UK Government will have no say in relation to the policy decisions in those areas which are devolved.
"The basis of the amendment is about looking to get agreement on the administrative arrangement.
"It is an attempt to ensure that the wording doesn't convey under any extreme interpretation that somehow there can be a policy involvement from the UK Government."
The Scottish Government said that despite the changes, the UK Government "could still effectively veto" the exercise of devolved powers over Universal Credit.
Mr Swinney said: "Today's amendments are a welcome admission that the Bill, as published, did not deliver Smith, despite UK Government claims to the contrary.
"Unfortunately, the set of amendments the UK Government have promised today still fail to deliver Smith, and still fail Scotland.
"In areas such as social security, employment support and the Crown Estate, the Scotland Bill does not fully devolve new powers and restricts the ability of future Scottish governments to exercise power without interference.
"Further progress towards implementing Smith in full and agreement on a fair fiscal framework are needed before the Scottish Government can back this Bill."
Among the UK Government amendments are measures that Mr Mundell said would allow the Scottish Government to create new benefits, offer welfare foods and introduce quotas on the boards of public-sector bodies.
Ministers have already said they will devolve power over abortion laws to MSPs, strengthen the permanence of the Scottish Parliament and change the definition of "carers" to allow the Scottish Parliament greater flexibility to determine what any new benefits for carers could be.
The Scottish Secretary said: "I'm hopeful that once we get through next week's stage in the Commons that any reasonable person taking a reasonable view will be able to say that the Bill fully meets the Smith Commission.
"We can now, after the parliamentary process is complete, move forward and start having a debate and discussion on how these powers are to be used because that is how Scotland ultimately gains, that is how Scotland wins, if the powers are actually used for the benefit of people in Scotland."
Former prime minister Gordon Brown said amendments tabled today mean "The Vow" made in the final days of the independence referendum campaign has been delivered.
"Major Conservative amendments tabled today to the Scotland Bill would mean that, if passed into law, the Smith Commission recommendations - which arose from The Vow, signed by the three main UK party leaders in September 2014 - have now been delivered and Scotland can now develop its own social model, including repealing the Tory tax credit cuts," Mr Brown said.
"The total of 100 amendments that have been tabled have come because of Labour pressure from Ian Murray and the new Scottish Labour leadership. This summer I also wrote to the Prime Minister calling for these changes, submitted a paper to his Government and made representations across the board.
"Faced with allegations of betrayal, the UK Government have not only backed down but now the Scottish Government is under pressure to say what they would do to reverse tax credit cuts planned by the Conservatives.
"Labour has set out its clear intention to repeal the tax credit cuts and the Scottish Parliament can now build, out of the basic UK welfare system, our own social model and create a more socially-just Scotland.
"It is now time to move on from talking about new powers to using the new powers. Now that the Smith Commission proposals are being delivered, the Scottish Government should focus on delivering for the people of Scotland."
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