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Section 88: Identification number for each transaction

Jharkhand Goods and Services Tax (SGST) Rules, 2017. Part AState Rules of Jharkhand · 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).

128 Inserted vide Notf no. 31/2019 – ST dt. 11.10.2019 wef a date to be notified later 129 Inserted vide Notf No. 16/2019-CT dt. 17.05.2019 79

CHAPTER X REFUND

Where this provision sits

ActJharkhand Goods and Services Tax (SGST) Rules, 2017. Part A
Section88
Marginal noteIdentification number for each transaction
JurisdictionState of Jharkhand
StatusIn force as published by the source

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