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

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

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

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.

Amendments History:

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Commentary on Section 24 of UTGST Act, 2017

Section 24 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 outlines the provisions for “Laying of Rules, Regulations and Notifications.” According to this section:

i) All rules made by the Central Government, regulations made by the Board and notifications issued by the Central Government under the UTGST Act must be laid before each House of Parliament as soon as possible after they are made or issued.

ii) The rules, regulations and notifications must be presented to both Houses of Parliament while in session for a total of 30 days. This can occur in one session or multiple successive sessions.

iii) If, before the end of the session immediately following the sessions in which the rules, regulations or notifications were laid, both Houses of Parliament agree to make any modifications or to annul them, the rule, regulation or notification will only have effect in the modified form or be of no effect, as agreed upon by both Houses.

iv) However, any modification or annulment agreed upon by both Houses of Parliament will not affect the validity of anything previously done under the original rule, regulation or notification. This means that any actions taken before the modification or annulment will remain valid.

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Note: The UTGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended  through UTGST (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 UTGST/ 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.