Chapter - IX of CGST Rules, 2017
PAYMENT OF TAX
RULE 88. Identification number for each
transaction (corresponding
section 49)
(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).