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Rule 88 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter IX, Payment of Tax

At a glance

Procedure, powers and definitions

  • Rule 88(1)–(2)The portal generates a unique number for each cash- or credit-ledger debit or credit. A liability-discharge number is also entered against the corresponding liability-register entry.
  • Rule 88(3)A liability-register credit for a reason outside the discharge-linked rule receives a separate unique identification number.

Rule 88 assigns a unique identification number to each debit or credit in the electronic cash or credit ledger. When a transaction discharges liability, its number also appears against the corresponding liability-register entry. Other credits in the liability register receive their own unique numbers. The rule therefore distinguishes payment-linked entries from liability credits arising for other reasons.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 88, verbatim (show)

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).

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Each debit or credit to the electronic cash or credit ledger 88(1)

Questions to answer on the file4 questions
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Corresponding-entry identifier for liability discharge 88(2)

Questions to answer on the file3 questions
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Each other credit in the electronic liability register 88(3)

Questions to answer on the file5 questions
Ticks stay in this browser only.

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

NumberDateSubject
Circular No. 115/34/2019-GST11 October 2019Clarification on issue of GST on Airport levies.

Notifications (1)

NumberDateSubject
Notification No. 16/2019-Central Tax29 March 2019Seeks to make Second Amendment (2019) to CGST Rules.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 88. Identification number for each transaction". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links