CGST Rules Rule 88 — Identification number for each transaction
CGST Rules, 2017 · Identification number for each transaction
Quick Answer
Rule 88 of the CGST Rules, 2017 governs Identification number for each transaction. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 88 CGST: Identification number for each transaction — eligibility, conditions, case laws and compliance impact under Indian tax law.
(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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CGST Rules Rule 88 was introduced as part of the CGST Rules, 2017.