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Section 88: Identification number for each transaction

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

(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 subrule (2).

[88A. Order of utilization of input tax credit.- Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of central tax and State tax or Union territory tax, as the case may be, in any order:

Provided that the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully.]129 128 Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019 wef a date to be notified later 129 Inserted vide Notf No. 16/2019-CT dt. 29.03.2019 Page 85 of 155

CHAPTER X REFUND

Where this provision sits

ActCentral Goods and Services Tax Rules-Part-A dated 09.10.2019
Section88
Marginal noteIdentification number for each transaction
JurisdictionCentral
StatusIn force as published by the source

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