LAYING OF RULES, REGULATIONS AND NOTIFICATIONS [SECTION 166 OF THE CGST ACT, 2017] - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

22. LAYING OF RULES, REGULATIONS AND NOTIFICATIONS [SECTION 166 OF THE CGST ACT, 2017] 22.1. Section 166 of the CGST Act, 2017 provides that the following delegated legislation under the Act shall be laid before each house of the Parliament, while it is in session, for a total period of 30 days which may be comprised in one session, or in two or more successive sessions: every rule made by the Government; every regulation made by the Board; every notification issued by the Government. 22.2. If both the Houses agree that any modification be made in the rule/ regulation/ notification or rule or regulation or notification should not be made, then the rule or regulation or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be. However, any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation or notification. 22.3. Similar provisions relating to laying of rules, regulations and notification etc. have also been prescribed under Section 24 of the IGST Act, 2017.