Bare Law_CGST Act_Section 166


Chapter XXI – Miscellaneous

Section 166 – Laying of rules, regulations and notifications

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.

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