Section 166 - Laying of rules, regulations and notifications of CGST ACT, 2017

            166. 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.

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