Provisions under Rule 88 of CGST Rules, 2017 relating to “Unique Identification Number (UIN) for each Transaction”:
CGST Rule 88: Identification Number for each Transaction (Chapter IX: Payment of Tax) [*1]
(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).
Notes (History of Amendments in Bare Text):
1. CGST Rule 88 introduced vide Notification 10/2017, effective 01/07/2017.
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