GST Rules

Identification number for each GST Payment transaction

Rule-88 of CGST Rules 2017

Identification number for each transaction.-

(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

  • The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability

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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