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 Central Government, every regulation made by the Board and every notification issued by the Central 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.
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.
Instrument within laying duty 24
Questions to answer on the file2 questions
Lok Sabha laying and duration 24
Questions to answer on the file4 questions
Rajya Sabha laying and duration 24
Questions to answer on the file4 questions
Prompt Parliamentary laying 24
Questions to answer on the file1 question
Parliamentary modification or annulment 24
Questions to answer on the file8 questions
Effect of modification 24
Questions to answer on the file3 questions
Effect of annulment 24
Questions to answer on the file3 questions
Prior-act validity saving 24
Questions to answer on the file3 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 22 | this provision requires Section 22 | 24 "Every rule made by the Central Government" |
| Section 23 | this provision requires Section 23 | 24 "every regulation made by the Board" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 02/2019-Union Territory Tax | 7 March 2019 | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. amended by a later instrument |
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.
See also
- Section 22 of the UTGST Act, 2017: power to make rules
References
- Central Board of Indirect Taxes and Customs. "Section 24. Laying of rules, regulations and notifications". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- UTGST Act, 2017, Section 24 on the CBIC tax information portal