Section 24 of The Integrated Goods and Services Tax Act, 2017
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.
Summary
- Every rule, regulation, and notification created under this law must be presented before both Houses of Parliament.
- This presentation must happen as soon as possible after the rule, regulation, or notification is made or issued.
- Parliament must have a total of thirty days to review these items.
- The thirty-day period can be completed during a single session or spread across two or more successive sessions.
- If both Houses of Parliament agree to modify or reject a rule, regulation, or notification, the change takes effect immediately.
- Any parliamentary change or rejection does not affect the validity of anything previously done under that rule, regulation, or notification.
Practical examples
FAQ
1. What must be laid before both Houses of Parliament under this section?
Every rule made by the Government, every regulation made by the Board, and every notification issued by the Government under this Act must be laid before Parliament.
2. How long must these documents be laid before Parliament?
They must be laid for a total period of thirty days.
3. Can the thirty-day review period be split across multiple sessions?
Yes, the thirty days may be completed in one single session or spread across two or more successive sessions.
4. If Parliament decides to change or cancel a rule, does it cancel past actions taken under that rule?
No, any modification or cancellation by Parliament will not affect the validity of anything previously done under that rule, regulation, or notification.
Test yourself
Q1.Under Section 24 of The Integrated Goods and Services Tax Act, 2017, what is the total period for which rules, regulations, and notifications must be laid before Parliament?
Q2.Under Section 24 of The Integrated Goods and Services Tax Act, 2017, how can the mandatory thirty-day period in Parliament be structured?
Q3.Under Section 24 of The Integrated Goods and Services Tax Act, 2017, what happens if both Houses of Parliament agree to modify a regulation before the session immediately following expires?
Q4.Under Section 24 of The Integrated Goods and Services Tax Act, 2017, if Parliament rejects a rule, what is the status of actions taken under that rule before the rejection?
Q5.How do Section 24, Section 22, and Section 23 of The Integrated Goods and Services Tax Act, 2017, work together to ensure democratic oversight of tax administration?