According to Rule 88 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  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).
  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 6 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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