Rule 88 CGST Rules 2017
Summary of Rule 88 CGST Rules 2017
( Rule 88 CGST Rules 2017 explains Identification number for each transaction and is covered in Chapter IX – Payment of Tax : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 88 CGST Rules 2017
Identification number for each transaction
88. (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be.
(2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability register.
(3) A unique identification number shall be generated at the common portal for each credit in the electronic liability register for reasons other than those covered under sub-rule (2).
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