The Institute of Chartered Accountants of India (“ICAI”) has released the “GST Act(s) and Rule(s) – Bare Law” with the amendments made till March 31, 2023 including the amendments made vide the Finance Act, 2023. The publication consists of 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 Constitution (101st Amendment) Act, 2016, the Central Goods & Services Tax Rules, 2017 and the Integrated Goods & Services Tax Rules, 2017.
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