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).