Registration of a single union state as a federation of sovereign Soviet republics was continued at the II All-Union Congress of Soviets, which, on January 31, 1924, approved the first Constitution of the USSR. The Constitution of the USSR consisted of two sections: the Declaration on the formation of the USSR and the Treaty on the formation of the USSR. The Declaration referred to the reasons and principles for the unification of the republics (voluntariness and equality).

The USSR remained an open association for the entry of new republics into its structure "... having to arise in the future." The Union Republic retained the right to secede from the USSR, and its territory could be changed only with its consent.

The contract consisted of 11 chapters: 1. On the subjects of the USSR supreme organs of authority. 2. On the sovereign rights of the Union republics and on Union citizenship. 3. On the Congress of the Councils of the USSR. 4. About the Central Executive Committee of the USSR. 5. On the Presidium of the CEC of the USSR. 6. About SNK of the USSR. 7. On the Supreme Court of the USSR. 8. About the people's commissariats of the USSR. 9. About OGPU. 10. About union republics. 11 About the coat of arms, flag and capital of the USSR.

The Union’s exclusive jurisdiction included foreign policy and trade, the resolution of questions about war and peace, the organization and management of the armed forces, general management and planning of the economy and budget, and the development of the foundations of all-union legislation. The supreme body of power was the Congress of Soviets of the USSR (collected once a year), and in the period between congresses - the CEC of the USSR. The CEC co-stood from the Union Council (representatives of the republics are proportional to the population) and the Council of Nationalities (representatives of the union and autonomous republics - 5 deputies from each, and autonomous regions - 1 deputy). The number of chairmen of the CEC corresponded to the number of allied republics.

The chairmen of the USSR Central Executive Committee at that time were M. I. Kalinin, G. I. Petrovsky, G. A. Chervyakov, and N. N. Narimanov. In the intervals between sessions of the USSR CEC, the supreme legislative and executive authority was the Presidium of the USSR CEC, elected at a joint session of the chambers. The CEC of the USSR formed the highest executive body — the Council of People's Commissars of the USSR out of 10 people's commissariats. Five commissars were all-Union: foreign affairs, military and maritime affairs, foreign trade, communications, postal services and telegraphs.

Five People's Commissars were combined: the Supreme Council of National Economy, food, labor, finance and RCTs. The Constitution provided for the creation of the Supreme Court under the CEC of the USSR, which was entrusted with the functions of hearing cases of abuses by top officials of the USSR and examining cases of compliance with the republican and federal constitutional legislation.

All other spheres of management were in the exclusive competence of the allied republics. In the USSR Constitution of 1924 there were no characteristics of the social structure of the union state, chapters on the rights and duties of citizens, electoral law and local authorities. All these issues were resolved by republican constitutions. The Constitution of the RSFSR was adopted in 1925.