Section 88: Identification number for each transaction

Q: What does Section 88 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) deal with?

Section 88 TCAPR pertains to "Identification number for each transaction". It is part of the The CGST (Anti-Profiteering) Rules, 2017, a legislation enacted by the Parliament of India. Section 88 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs identification number for each transaction. As verified on 19 May 2026.

Q: Is Section 88 TCAPR still in force?

Yes, Section 88 of the The CGST (Anti-Profiteering) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 88 TCAPR?

धारा 88 TCAPR is the Devanagari Hindi reference for Section 88 of the The CGST (Anti-Profiteering) Rules, 2017. Section 88 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs identification number for each transaction. As verified on 19 May 2026.

Q: What is Dhara 88 TCAPR?

Dhara 88 TCAPR is the Roman Hindi reference for Section 88 of the The CGST (Anti-Profiteering) Rules, 2017. "Dhara" means "Section" in Hindi. Section 88 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs identification number for each transaction. As verified on 19 May 2026.

Q: How to cite Section 88 of The CGST (Anti-Profiteering) Rules, 2017?

Cite as: "Section 88, The CGST (Anti-Profiteering) Rules, 2017 (TCAPR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Anti-Profiteering) Rules, 2017, § 88 (India).

Law on Tips Editorial Board

(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).