Parliamentary laying requirement governs GST rules, regulations and notifications, with modification or annulment by both Houses. Every rule, regulation, and notification under the Integrated Goods and Services Tax Act, 2017 must be laid before each House of Parliament for thirty days, which may be spread across one or more sessions. If both Houses agree to modify the instrument, it has effect only in modified form; if both Houses agree it should not be made, it has no effect. Prior acts done under it remain valid despite any later modification or annulment.