Section 24 of IGST explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 24 of the IGST Act, 2017 requires every rule, regulation and notification made under the Act to be laid before each House of Parliament, as soon as may be after it is made, for a total period of thirty days which may span one or more sessions. Parliament may then modify or annul the instrument, and any such modification or annulment takes effect without prejudice to anything already done under it.
What Section 24 Says — In Plain English
Section 24 is the parliamentary-oversight provision for delegated legislation under the IGST Act. In plain English: even though the Government and the CBIC can make rules, regulations and notifications on their own, they must show them to Parliament, which can change or cancel them. This keeps the executive's law-making power accountable to the legislature.
It provides that every rule made by the Government, every regulation made by the Board, and every notification issued under the 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. This period may be comprised in one session or in two or more successive sessions. If, before the expiry of the session immediately following that period, both Houses agree in making any modification in the rule, regulation or notification, or agree that it should not be made or issued, then thereafter it has effect only in the modified form or is of no effect, as the case may be. Crucially, any such modification or annulment is without prejudice to the validity of anything previously done under that instrument, so past actions taken in good faith are protected.
Clause / Sub-section Breakdown
- What is laid: Every rule, regulation and notification made or issued under the IGST Act.
- Before whom: Each House of Parliament, while in session.
- Duration: A total of thirty days, which may span one or more successive sessions.
- Parliament's power: Both Houses may agree to modify the instrument, or agree it should not have been made/issued, giving prospective effect.
- Savings clause: Any modification or annulment is without prejudice to the validity of anything previously done under the instrument.
Applicability & Scope
Section 24 applies to every piece of subordinate legislation under the IGST Act — the rules made under Section 22, the regulations made under Section 23, and notifications issued under various sections. It is a constitutional-style safeguard ensuring that although the legislature has delegated rule-making and notification powers to the executive, Parliament retains the final say and can review and correct that delegated legislation.
The "laying" requirement is a well-established device in Indian administrative law for reconciling two competing needs: the executive's need to legislate quickly and technically through subordinate instruments, and the legislature's constitutional responsibility to remain the ultimate law-maker. Section 24 adopts the stronger form of laying — "laying subject to modification or annulment" — under which Parliament does not merely receive the instruments for information but can positively alter or cancel them. The thirty-day period, computable across one or more successive sessions, gives Parliament a realistic window to scrutinise instruments even where individual sessions are short. The savings clause at the end is equally important in a tax context: given that thousands of transactions may be completed in reliance on a notification before Parliament has finished its review, protecting "anything previously done" prevents the retrospective unravelling of settled tax positions.
Worked Examples
Example 1 — Notification modified. Suppose the Government issues a notification prescribing a new procedure that later proves controversial. Under Section 24, it must be laid before both Houses for a cumulative thirty days. If Parliament, before the end of the following session, agrees to modify the notification, it thereafter operates only in the modified form; if Parliament agrees it should not have been issued, it ceases to have effect.
Example 2 — Past actions protected. Suppose refunds were already granted and tax already paid in reliance on a notification before Parliament annulled it. Those refunds and payments remain valid, because Section 24 protects things previously done — the annulment operates prospectively only.
| Feature | Provision under Section 24 |
|---|---|
| What must be laid | Rules, regulations and notifications |
| Before whom | Each House of Parliament |
| Duration | Total of 30 days (one or more sessions) |
| Parliament's power | Modify or annul the instrument |
| Effect on past actions | Protected — without prejudice to anything already done |
Step-by-Step in Practice
- The Government/CBIC makes a rule, regulation or issues a notification.
- It is laid before both Houses of Parliament as soon as may be.
- The instrument stays before Parliament for a cumulative thirty days across one or more sessions.
- Parliament may modify or annul it before the following session ends.
- Any change takes prospective effect; actions already done under it remain valid.
Common Mistakes & Practical Notes
- Assuming a notification is immune from parliamentary review — all rules, regulations and notifications must be laid.
- Thinking annulment is retrospective — it operates prospectively and protects past actions.
- Overlooking that the thirty days can span more than one session.
- Confusing "laying" with a requirement of prior approval — Parliament reviews after the instrument is made.
- Ignoring that both Houses must agree for a modification or annulment to take effect.
Related Sections
Section 22 of the IGST Act (power to make rules), Section 23 of the IGST Act (power to make regulations), Section 25 of the IGST Act (removal of difficulties) and Section 166 of the CGST Act (the corresponding laying provision under the CGST Act).
Recent Amendments & Context
Section 24 is a stable procedural safeguard and has not been substantively amended. Its significance is constitutional rather than commercial: it embodies the principle that delegated legislation, however necessary for a fast-moving tax like GST, must remain answerable to Parliament. Given the very high volume of GST notifications issued each year — on rates, procedures, deadlines and exemptions — the laying requirement provides a standing check, while the savings clause ensures that the enormous number of transactions completed in reliance on those instruments are not unsettled if Parliament later modifies or annuls one. It works hand-in-hand with Sections 22 and 23, closing the loop of the Act–rules–regulations hierarchy with legislative accountability.
In litigation, Section 24 is sometimes invoked in arguments about the status and validity of GST notifications, though the settled position in Indian law is that a failure to lay, or the mere fact of laying, does not by itself make an otherwise valid instrument invalid or an invalid one valid — the laying requirement is generally treated as directory in that limited sense, while the substantive validity of the instrument depends on whether it stays within the parent Act and rules. What Section 24 unambiguously does is confer on Parliament an express power of modification and annulment, and protect past actions when that power is exercised. For businesses, the operational reassurance is the savings clause: a tax paid, a credit taken, or a refund granted in good-faith reliance on a notification is not retrospectively undone if that notification is later modified or annulled by Parliament, preserving certainty in day-to-day compliance even as the body of GST subordinate legislation continues to grow and change.
Key Facts About Section 24 of IGST
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
What must be laid before Parliament under Section 24?
Every rule, regulation and notification made or issued under the IGST Act must be laid before each House of Parliament.
For how long are they laid before Parliament?
They are laid for a total period of thirty days, which may be comprised in one session or two or more successive sessions.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
Section 24 of IGST: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.
Related Services & Guides
Getting Section 24 of IGST right the first time saves both time and money. Many businesses seek expert help for Section 24 of IGST to stay fully compliant. The rules around Section 24 of IGST are updated from time to time, so stay informed. Proper documentation makes the Section 24 of IGST process smooth and hassle-free. Missing deadlines linked to Section 24 of IGST can lead to avoidable penalties.