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.
advertisement
Section 24
Laying of Rules, Regulations and Notifications.
The Integrated Goods and Services Tax Act, 2017