Section 88: Identification number for each transaction

Q: What does Section 88 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 88 GST pertains to "Identification number for each transaction". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 88 of The Central Goods and Services Tax Rules, 2017 (GST) governs identification number for each transaction. As verified on 19 May 2026.

Q: Is Section 88 GST still in force?

Yes, Section 88 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 88 GST?

धारा 88 GST is the Devanagari Hindi reference for Section 88 of the The Central Goods and Services Tax Rules, 2017. Section 88 of The Central Goods and Services Tax Rules, 2017 (GST) governs identification number for each transaction. As verified on 19 May 2026.

Q: What is Dhara 88 GST?

Dhara 88 GST is the Roman Hindi reference for Section 88 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 88 of The Central Goods and Services Tax Rules, 2017 (GST) governs identification number for each transaction. As verified on 19 May 2026.

Q: How to cite Section 88 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 88, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 88 (India).

Law on Tips Editorial Board

(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).