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Section 88: Identification number for each transaction

Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 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.

* This sub-rule was inserted by Notification No. GST-1019/C.R. 71/ Taxation-1, dated 28% June 2019 (Fourth Amendment-2019, Notification No. 31/2019)(w.e.f.—------------) ).

(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).

Where this provision sits

ActMaharashtra Goods and Services Tax Rules, 2017.
Section88
Marginal noteIdentification number for each transaction
JurisdictionState of Maharashtra
StatusIn force as published by the source

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