The Institute of Chartered Accountants of India (ICAI) has published the updated GST Act(s) and Rules(s) in the form of Bare Law.

The Institute of Chartered Accountants of India (ICAI) has recently released the updated GST Act(s) and Rules(s) – Bare Law for January 2024. This publication serves as a comprehensive compilation of five Acts and two sets of Rules related to GST. The included legislations are as follows:

1. Constitution (101st Amendment) Act
2. Central Goods & Services Tax Act, 2017
3. Integrated Goods & Services Tax Act, 2017
4. Union Territory Goods & Services Tax Act, 2017
5. GST (Compensation to States) Act, 2017
6. Central Goods & Services Tax Rules, 2017
7. Integrated Goods & Services Tax Rules, 2017

This resource provides practitioners, professionals, and individuals interested in GST with the essential and up-to-date legal framework governing Goods and Services Tax in India.

The Bare Act is available for access at :GST Act(s) and Rule(s) – Bare Law – (22.01.2024)