Section 24 of IGST Act 2017: Laying of Rules, Regulations and Notifications

Provisions under Section 24 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Laying of Rules, Regulations and Notifications”, are as under:

Section 24 of IGST Act 2017: Laying of Rules, Regulations and Notifications (CHAPTER IX – MISCELLANEOUS)

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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 24 of the IGST Act 2017, vide Notification 3/2017 Integrated Tax.

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Govt. has notified the Integrated Goods and Services Tax (IGST) Act, 2017 on 12 April, 2017, followed with Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the IGST/ Amendment Acts from time to time, except where specifically mentioned in the respective IGST/ Amendment Acts.

Section-wise/ Rule-wise Text of GST Acts/ Rules
CGST Act/ DefinitionsCGST Rules
IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

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