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:

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Commentary on Section 24 of the IGST Act

Section 24 of the Integrated Goods and Services Tax (IGST) Act, 2017 focuses on the procedure for laying rules, regulations and notifications related to the Act before the Parliament. The commentary on this section is as follows:

i) Applicability: This section applies to rules made by the Government, regulations made by the Board (i.e., the Central Board of Indirect Taxes and Customs) and notifications issued by the Government under the IGST Act, 2017.

ii) Procedure: The rules, regulations and notifications must be laid before both Houses of Parliament (Lok Sabha and Rajya Sabha) as soon as possible after they are made or issued.

iii) Duration: The documents must be placed before the Parliament for a total of 30 days. This period may span one session or be divided across two or more successive sessions.

iv) Modifications and Annulments: If both Houses agree to modify the rule, regulation or notification or agree that it should not be made, it will take effect only in the modified form or have no effect, respectively.

iv) Retrospective Impact: Any modification or annulment of a rule, regulation or notification will not affect the validity of actions previously taken under that rule, regulation or notification. This means that past actions based on the original rule, regulation or notification remain valid even if the rule, regulation or notification is modified or annulled.

In summary, Section 24 of the IGST Act, 2017 outlines the process for presenting rules, regulations and notifications under the Act before Parliament. It ensures that these legal instruments are subject to parliamentary scrutiny and approval, providing a check on the executive’s power in enacting tax-related legislation.

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Note: The IGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.