Rule 88 of CGST Rules -Identification number for each transaction

Rule 88 of CGST Rules -Identification number for each transaction

(updated as on 15.11.2017)

(1) A unique identification number shallbe generated at the common portal for each debit or credit to the electronic cash or creditledger, as the case may be. (2) The unique identification number relating to discharge of any liability shall beindicated in the corresponding entry in the electronic liability register. (3) A unique identification number shall be generated at the common portal for eachcredit in the electronic liability register for reasons other than those covered under sub-rule(2).

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CHAPTER IX

PAYMENT OF TAX

Chapter IXof CGST Rules, 2017 consists of four rules relating to PAYMENT OF TAXRULES under the GST regime. All this rules are available for your ready reference. Rule 85 :Electronic Liability Register Rule 86 :Electronic Credit Ledger Rule 87 :Electronic Cash Ledger Rule 88 :Identification number for each transaction