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of <h1>Section 166 of CGST Act: Rules and notifications must be approved by Parliament within 30 days or face modification.</h1> Section 166 of the Central Goods and Services Tax Act, 2017 mandates that every rule, regulation, and notification issued by the Government or the Board under this Act must be presented before both Houses of Parliament for a total of thirty days, which can span one or more sessions. If both Houses agree to modify or annul the rule, regulation, or notification within this period, it will only take effect in its modified form or be nullified. Such changes do not affect the validity of actions previously taken under the original rule, regulation, or notification.
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