Section 166 of GST Act: Laying of rules, regulations and notifications

Amended and updated notes on section 166 of CGST Act, 2017. Discussion on provisions and rules related to laying of rules, regulations and notifications.

Amended and updated notes on section 166 of CGST Act, 2017. Detail discussion on provisions and rules related to laying of rules, regulations and notifications.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 166 of CGST 2017 provides for laying of rules, regulations and notifications.

Recently, we have discussed in detail section 165 (Power to make regulations) of CGST Act 2017. Today, we learn the provisions of section 166 of Central GST Act 2017.

Section 166 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 166 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.166
Section NameLaying of rules, regulations and notifications
Updated 2024 EditionGST Law Book PDF

Section 166 of Central GST – Laying of rules, regulations and notifications1

Section 166 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

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.

  1. Section 166 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


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