You can get a gasket kit from this guy on ebay:
http://stores.ebay.com/MotorCycle-Solutions it includes the float bowl gasket and the various o-rings for the bowl drain screw, air screw and the aluminum fuel filler connector tubes that run between the carbs.
I purchased a set for the carbs on my '77.
My bike only had ~7k miles on it, si I did't feel the need to replace the jets and float valve. I just soaked everything in carb dip and blew them out with compressed air.
Full rebuild kits do turn up now and then, but they are definitely harder to come by than the '76 and earlier kits.