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

Section 24 of the Union Territory Goods and Services Tax Act, 2017 establishes parliamentary oversight of rules made by the Central Government, regulations made by the Board and notifications issued by the Central Government under the Act. It prescribes a 30-day laying period and allows both Houses of Parliament to modify or annul these instruments.

Text of 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 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 explanation of Section 24

Which legal instruments must be laid before Parliament?

The requirement applies to 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. It is not a general requirement covering every GST circular, instruction or document issued under other legislation.

When and for how long must they be laid?

Each covered instrument must be placed before each House of Parliament as soon as may be after it is made or issued, while Parliament is in session. The total laying period is 30 days, which may fall in one session or be spread over two or more successive sessions. The statute specifies parliamentary session days for this process; it does not prescribe a universal 30-calendar-day period from publication.

What happens if Parliament objects?

If both Houses agree to modify an instrument or agree that it should not have been made, within the time prescribed by Section 24, the instrument thereafter operates in its modified form or ceases to have effect, as applicable. Agreement of both Houses is required for the statutory modification or annulment mechanism.

What happens to earlier actions?

The final saving clause protects the validity of anything previously done under a rule, regulation or notification before its modification or annulment under Section 24. A subsequent parliamentary change does not, by that fact alone, invalidate earlier actions taken under the instrument.

Definitions and related legal powers

Rule: subordinate legislation made by the Central Government under the rule-making power in Section 22 of the UTGST Act, subject to the Act and applicable procedural requirements.
Regulation: a regulatory instrument that the Board may make by notification, consistently with the Act and rules, under Section 23.
Notification: a formal instrument issued under statutory authority; the particular provision and commencement or effective-date terms must be read with its text.
Board: the Central Board of Indirect Taxes and Customs, as referred to in the statutory definition of the Board in Section 2 of the UTGST Act.
Laying before Parliament: presentation of delegated legislation to the two Houses for legislative scrutiny, as distinguished from its initial making or publication.

Practical note: Section 24 governs parliamentary scrutiny; it does not itself set GST rates, create an exemption or independently authorise a penalty. For the legal effect of any specific UTGST rule, regulation or notification, check its enabling provision, amendments, publication and applicable effective date.