ICAI released Updated GST Act(s) and Rules(s) – Bare Law (January – 2024).

The Institute of Chartered Accountants of India (“ICAI”) released the updated GST Act(s) and Rules(s) – Bare Law, (January – 2024).

The publication is a compilation of five Act(s) and two sets of Rule(s) on GST, namely the Constitution (101st Amendment) Act, the Central Goods & Services Tax Act, 2017, the Integrated Goods & Services Tax Act, 2017, the Union Territory Goods & Services Tax Act, 2017, the GST (Compensation to States) Act, 2017, the Central Goods & Services Tax Rules, 2017 and the Integrated Goods & Services Tax Rules, 2017.