Chapter IX - Miscellaneous
Section 24
Section 24: Laying of rules, regulations and notifications
Every rule made by the Central Government, every regulation made by the Board and every notification issued by the Central Government under the UTGST 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 Union Territory 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 Central Government, every regulation made by the Board and every notification issued by the Central 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 under the UTGST Act.
Key takeaways
What must be laid
Central Government rules, Board regulations, and Central Government notifications under the Act.
Thirty days in session
A total of thirty days in session, in one session or across two or more successive sessions.
Prospective effect of changes
Modification or annulment does not affect the validity of anything previously done under the instrument.
The procedure
The instrument is laid as soon as may be after it is made or issued. Both Houses must agree on any modification or annulment before the end of the session immediately following the session or successive sessions in which it was laid.
Practical checklist
Do
- When challenging a UTGST notification, check its Gazette publication and any modification recorded by Parliament.
Frequently asked questions
What happens if Parliament annuls a UTGST notification?
It then has no effect, or has effect only as modified, but anything previously done under it remains valid.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026