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    <title>MEMORANDUM REGARDING DELEGATED LEGISLATION</title>
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    <description>Clause 22 empowers the Central Government to make rules prescribing procedural and administrative details for implementation, including collection of tax, transfer and carry forward of input tax credit, refunds of wrongfully collected tax, provisional registration certification, job worker declarations, computation of transitional credit and other matters to be prescribed; Clause 23 empowers the Board to make regulations for matters required to be specified by regulation. The Bill provides for apportionment of tax on transfer of input tax credit and establishment of Authorities for Advance Ruling and Appellate Authority, applying specified Central GST provisions to Union territory administration.</description>
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