Rule 88 of CGST Rules 2017: Unique Identification Number (UIN) for each Transaction

Rule 88 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Unique Identification Number (UIN) for each Transaction

Provisions under Rule 88 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Unique Identification Number (UIN) for each Transaction”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:

CGST Rule 88: Identification Number for each Transaction (Chapter-IX: Payment of Tax)

(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).

Related Posts:

CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017

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