Chapter IX - Miscellaneous
Section 24
Section 24: Laying of rules, regulations and notifications
Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under the IGST Act must be laid before each House of Parliament for a total of thirty days. If both Houses agree to modify or annul it, it then has effect only as modified or not at all, without affecting anything already done under it.
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This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or in the notification, as the case may be, or both Houses agree that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation or notification, as the case may be.
Introduction
This is the standard parliamentary oversight clause for delegated legislation. It covers notifications as well as rules and regulations.
Key takeaways
What must be laid
Rules made by the Government, regulations made by the Board, and notifications issued by the Government under the Act.
Thirty days in session
Laying is for a total of thirty days while Parliament is in session, which may be in one session or spread over two or more successive sessions.
Modification or annulment is prospective
If both Houses agree to modify or annul, the instrument has effect only in modified form or not at all, without prejudice to anything previously done under it.
How the laying procedure works
The instrument is laid as soon as may be after it is made or issued. Modification or annulment requires both Houses to agree before the end of the session immediately following the session or successive sessions in which it was laid.
Acts already done under the instrument remain valid even if it is later modified or annulled.
Practical checklist
Do
- When challenging a rule or notification, check its Gazette publication and whether any modification by Parliament was recorded.
Frequently asked questions
What happens if Parliament annuls a notification?
It then has no effect, or has effect only as modified, but anything previously done under it remains valid. Section 24 requires the instrument to be laid as soon as may be after it is made or issued.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026