Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 166 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Laying of rules, regulations and notifications under CGST Act 2017.
Recently, we have discussed in detail section 165 (i.e. Power to make regulations) of CGST Act 2017. Today, we learn the provisions of section 166 of the CGST Act 2017. Complete Details of CGST Section 166 – Laying of rules, regulations and notifications. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 166 of CGST Act 2017
Section 166 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 166 of CGST Act 2017 read with Central GST Rules 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.