Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 13, verbatim (show)
Section 13. Laying of rules before Parliament.
Every rule made under this Act by the Central Government shall be laid, as soon as may be after it is made, 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 both Houses agree that the rule should not be made, the rule 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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Documented Parliamentary laying mechanics 13
Questions to answer on the file9 questions
Laying promptness standard 13
Questions to answer on the file1 question
Timely joint decision changes future effect 13
Questions to answer on the file4 questions
Prior-act saving 13
Questions to answer on the file3 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 12 | this provision requires Section 12 | Every rule made under this Act |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 13 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- What elapsed time and circumstances satisfy as soon as may be after making this instrument for laying before each House?
References
- Central Board of Indirect Taxes and Customs. "Section 13. Laying of rules before Parliament". Goods and Services Tax (Compensation to States) Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- GST (Compensation to States) Act, 2017, Section 13 on the CBIC tax information portal