This document is the January 2024 edition of the GST Act(s) and Rule(s) Bare Law, published by The Institute of Chartered Accountants of India (ICAI). It provides the complete and updated text of all relevant GST legislation, including the Constitution (101st Amendment) Act, CGST Act, IGST Act, UTGST Act, GST (Compensation to States) Act, and their respective Rules. This bare law document is an indispensable resource for practitioners, students, and businesses needing to understand and comply with India's Goods and Services Tax framework.
ICAI releases GST Act(s) and Rule(s) Bare Law #pdf