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

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 9 years. He also provides Accounts Tax GST Training in Delhi and Pune.