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 166, verbatim (show)
* 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.
* Enforced w.e.f. 1st July, 2017.
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.
Laying requirements 166 opening
Questions to answer on the file11 questions
Parliamentary change 166 middle
Questions to answer on the file6 questions
Saving for prior acts 166 closing
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Effective from |
|---|---|
| 01.07.2017 |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 166 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 the identified instrument is made for laying before each House of Parliament? The text sets no fixed number of days.
References
- Central Board of Indirect Taxes and Customs. "Section 166. Laying of rules, regulations and notifications". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 166 on the CBIC tax information portal