Difference between TRN and ARN in GST ??
3 Replies
CA Rashmi Gandhi
(Chartered Accountant)
(86323 Points)
Replied 09 April 2018
TRN is Temporary Reference No. which is not confirmed....
ARN is Application Receipt No. generate on filing application.
ARN is Application Receipt No. generate on filing application.
Salman
(P)
(41 Points)
Replied 09 April 2018
In case of new registration, TRN will be allotted when we provide basic details like PAN,email,mob no etc.
ARN will be issued when the application is filled and submitted on the portal.Once an application is submitted ARN can be used for future reference. TRN can be used for making B2B purchases till the application is approved and GSTN is allotted by the Department.When GSTN is allotted,the invoices issued with TRN should be updated with GSTN before the supplier file his GSTR1.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 09 April 2018
sorry u can purchase from b2b but u cannot avail the ITC till u got the registration, & to get ITC on such bill u have to file ITC 02
Recent Topics
- Expire stock
- INCOME TAX AY 25-26
- Experienced CA firm for accounting & auditing
- Regarding Perquisite Tax on ESOP - Unlisted Compan
- Casual Taxable Person under GST
- Extended Date of GSTR-1 for the month of July 2020
- NRO Interest - Taxed at source and in Foreign Coun
- Clarity needed on effective date
- Income Tax Refund Deadline Shortened to Five Years
- Rectification Applications for Past GST Demands
Related Threads
CAclubindia
