Unique transaction identifier required for ledger debits, credits, and liability entries under GST payment rules. A unique identification number must be generated at the Common Portal for every debit or credit to the electronic cash or credit ledger; the identifier for discharge of any liability must be indicated in the corresponding electronic liability register entry; and a unique identification number must also be generated at the Common Portal for each credit in the electronic liability register for reasons other than discharge of liability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Unique transaction identifier required for ledger debits, credits, and liability entries under GST payment rules.
A unique identification number must be generated at the Common Portal for every debit or credit to the electronic cash or credit ledger; the identifier for discharge of any liability must be indicated in the corresponding electronic liability register entry; and a unique identification number must also be generated at the Common Portal for each credit in the electronic liability register for reasons other than discharge of liability.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.