Section 166 subjects delegated legislation under the Act to parliamentary oversight.
Key points
- Under section 166 of the CGST Act, 2017 every rule, regulation and notification under the Act is laid before each House of Parliament for thirty days; if both Houses agree to modify or annul it, it has effect only as modified or ceases to have effect, without prejudice to things already done.
The provisions
166Laying of rules, regulations and notifications
Statutory text
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.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Must GST notifications be laid before Parliament?
- Yes, under section 166 of the CGST Act.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Laying is a procedural safeguard; failure to lay does not ordinarily invalidate the instrument.