Other Provisions & Procedure

Laying of rules, regulations and notifications

Section 166, CGST Act

Chapter 21 Text as on 2026-09-05 Source CBIC

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Section 166 requires rules, regulations and notifications to be LAID BEFORE PARLIAMENT.

The exact words of the law

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* 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.

What changed, and when

The amendment trail, newest first — because the version that applies to your case depends on the period.

2017-07-01 · Commenced

Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.

Where this comes from

Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

section 166 cgstlaying of rules, regulations and notifications

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