GST India Forum – Goods and Services Tax | Place for Experts Forums Bare Law Section 162 -Publication of rules and notifications and laying of rules

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    #355 |

    Publication of rules and notifications and laying of rules before Parliament / State Legislature

    (1) All rules made and notifications issued under the Act shall be published in the Official Gazette.

    (2) Every rule made under the Act, every notification issued under section —–, section —-, section —–and section —–(depending on the final full draft) and every order made under section —–, section —-, section —–and section —-­(depending on the final full draft), other than an order relating to goods or services or both of strategic, secret, individual or personal nature, shall be laid, as soon as may be after it is made or issued, before Parliament / State Legislature, 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, Parliament / State Legislature agree in making any modification in the rule or notification or order, or Parliament / State Legislature agree that the rule should not be made or notification or order should not be issued or made, the rule or notification or order 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 notification or order.

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