Statutory text — CGST Rules, 2017, as amendedRule 88
Rule 88. Identification number for each transaction.-
(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).
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source