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 24, verbatim (show)
Section 24. 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 maybe, after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which maybe 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.
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 24 opening
Questions to answer on the file11 questions
Parliamentary change 24 middle
Questions to answer on the file6 questions
Saving for prior acts 24 closing
Questions to answer on the file3 questions
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 24 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 24. Laying of rules, regulations and notifications". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- IGST Act, 2017, Section 24 on the CBIC tax information portal