Chapter XXI - Miscellaneous
Section 166
Section 166: Laying of rules, regulations and notifications
CGST Rules, Board regulations and Government notifications must be placed before both Houses of Parliament for the statutory review period.
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Need advice on Section 166?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Parliamentary laying
The instruments are laid before each House for a total of thirty days across one or more sessions.
Modification or annulment
Both Houses may agree to modify or annul an instrument within the stated parliamentary window.
Past acts preserved
Modification or annulment does not invalidate things previously done under it.
Parliamentary laying
The instruments are laid before each House for a total of thirty days across one or more sessions.
Modification or annulment
Both Houses may agree to modify or annul an instrument within the stated parliamentary window.
Past acts preserved
Modification or annulment does not invalidate things previously done under it.
Practical checklist
Do
- Identify the instrument and issuing authority.
- Check its Gazette issue and parliamentary laying status if contested.
Frequently asked questions
Does later annulment automatically void past acts under the instrument?
No. Section 166 expressly preserves the validity of what was previously done.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026