Goods and services tax rulemaking enables detailed procedural prescriptions for registration, input credit, invoicing, returns and refunds. The Bill delegates comprehensive rulemaking authority to prescribe procedural and administrative details for central GST implementation, covering tax collection, composition levy, valuation, conditions for input tax credit (including job-work and capital goods), distribution and transfer of credits, registration, invoicing and record-keeping, returns, provisional credit claims, interest, TDS/TCS mechanisms, refund procedures, audit and scrutiny, certification and appeals for advance rulings, tribunal and administrative arrangements, and other necessary matters; regulations under Clause 165 complement rules for specified regulatory matters.