Power to make rules enables Central Government to prescribe rulemaking for compensation cess, refunds, inclusion criteria, and procedural forms. The Central Government, on Council recommendation and by Official Gazette notification, may make rules to implement the compensation framework, including conditions for inclusion of components in a State's base year revenue, circumstances for inclusion of revenues not credited to a State's Consolidated Fund, procedures for State refunds of compensation to the Central Government, the manner and period for levy and collection of the cess, and the forms, payment, returns and refund arrangements for the cess, as well as any other matters the Act requires to be prescribed.