https://www.taxtmi.com/acts?id=24148 Clause 22 authorises the Central Government to make rules on collection, determination of place of supply, apportionment where supplies span multiple States or Union territories, refund and bond procedures, apportionment and settlement of tax funds, transfer of input tax credit, and refund of wrongfully collected tax; Clause 23 empowers the Board to make regulations on matters required to be specified by regulation, with both delegations characterised as routine administrative delegations to address procedural detail. en-us Mon, 27 Mar 2017 18:59:53 +0530 Tue, 28 Mar 2017 14:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24148 Clause 22 authorises the Central Government to make rules on collection, determination of place of supply, apportionment where supplies span multiple States or Union territories, refund and bond procedures, apportionment and settlement of tax funds, transfer of input tax credit, and refund of wrongfully collected tax; Clause 23 empowers the Board to make regulations on matters required to be specified by regulation, with both delegations characterised as routine administrative delegations to address procedural detail. Act-Rules GST Mon, 27 Mar 2017 18:59:53 +0530 https://www.taxtmi.com/acts?id=24148