Section 24 of IGST Act - Laying of Rules, Regulations and Notifications
Section 24 of the Integrated Goods and Services Tax Act, 2017 provides parliamentary oversight over subordinate legislation made under the IGST Act. It requires rules, regulations and Government notifications made or issued under the Act to be laid before each House of Parliament.
Section 24 - Statutory Provision
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.
Meaning and Scope of Section 24
Section 24 deals with the legislative scrutiny of subordinate instruments issued under the IGST Act. The Act itself is enacted by Parliament, while certain operational details may be implemented through rules, regulations and notifications. Section 24 requires these instruments to be placed before Parliament after they are made or issued.
- Rules: Under Section 22 of the IGST Act, the Government may make rules, on the recommendations of the GST Council, for carrying out the provisions of the Act.
- Regulations: Under Section 23 of the IGST Act, the Board may make regulations consistent with the Act and the rules made under it.
- Notifications: Government notifications issued under the IGST Act are also covered by the laying requirement in Section 24.
Thirty-Day Laying Requirement
The rule, regulation or notification must be laid before each House of Parliament while Parliament is in session for a total period of 30 days. The 30-day period does not have to fall within a single session; it may be completed in one session or across two or more successive sessions.
Power of Parliament to Modify or Annul
If both Houses agree, within the statutory period described in Section 24, to modify the instrument, it thereafter operates in the modified form. If both Houses agree that it should not have been made, it thereafter ceases to have effect.
Section 24 also protects actions already taken: a later modification or annulment does not prejudice the validity of anything previously done under the rule, regulation or notification.
Related IGST Act Provisions
Section 24 should be read particularly with Section 22 - Power to make rules and Section 23 - Power to make regulations. The next provision is Section 25 - Removal of difficulties.