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of <h1>Rule 88 Requires Unique ID for Each GST Transaction in Electronic Ledgers for Accurate Tracking and Accountability.</h1> Rule 88 of the Central Goods and Services Tax Rules, 2017, mandates the generation of a unique identification number at the common portal for each transaction involving debits or credits to the electronic cash or credit ledger. This unique identification number must be indicated in the electronic liability register for any liability discharge. Additionally, a unique identification number is required for each credit in the electronic liability register for reasons not covered under the discharge of liability. This system ensures precise tracking and accountability of transactions within the GST framework.
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