For transparency, accountability, and efficient management of the indirect tax mechanism, enforcing compliance with standards under the Goods and Services Tax (GST) regime is imperative. Among the various forms and reports that businesses and taxpayers have to provide are registration, changes, tax payments, claims for input tax credit, and refund requests.
Every GST portal submission generates an acknowledgement, a formal message acknowledging that the system has accepted the application or return. Acknowledgements arrive as separate identification numbers, like the Temporary Reference Number (TRN) in the case of partially completed applications and in the case of submitted returns and applications, the ARN, or Application Reference Number.
Acting like an electronic receipt, acknowledgements verify the submission and offer the candidate a method to monitor the status of their application. The process eliminates uncertainty, hence increasing certainty that tax filings are being treated correctly and therefore improving the taxpayer-tax authority contact. Without acknowledgement numbers, taxpayers would find it difficult to show compliance or to keep tabs on outstanding issues. Therefore, India’s new tax collection policy depends on GST acknowledgements to ensure openness and efficiency.
What is TRN?
When an applicant seeks GST, the Goods and Services Tax (GST) site produces a 15-digit unique number called a Temporary Reference Number (TRN). enrollment or any other related programs. Usually, his or her legal name, mobile, is made available as soon as the candidate provides the first data in Part A of Form GST REG-01. permanent account number (PAN), email ID, and number. The GST system creates the TRN following confirmation of these details using OTP authentication.
The TRN’s main goal is to enable candidates to save their work and log back in at a later time to keep on with their applications. Applicants could find it challenging to finish everything at once because the GST registration process calls for filling out several forms, uploading papers, and electronic verification of data. The TRN enables them to log back into the GST portal and continue their employment from where they had left off without losing any of their prior-entered data.
It should be noted that the TRN is temporary. Usually, 15 days from the date it was created, a particular time is valid. Should the applicant fail to meet the deadline for finishing and submitting the registration, the TRN would have expired, therefore requiring a new start.
The Application Reference Number (ARN) must not be conflated with the TRN. Although the ARN is created after final submission and is the permanent acknowledgement number, the TRN is utilised while the draft is being worked on to get a saved application.
What is ARN?
An Application Reference Number (ARN) is a unique 15-digit alphabetic/alphanumeric number generated by the GST system when a taxpayer is successfully able to file an application. It serves as an electronic acknowledgement for the filing of different GST applications such as new registrations, changes, cancellations, claims of refund, and other services. The ARN is sent automatically to the registered email ID of the applicant as well as their mobile number, and it can also be viewed on the GST portal.
The ARN acts as a significant tracking tool. After generation, it assures that the application was officially received in the GST system. The number helps applicants track the status of their applications on the GST portal in real time, right from submission to acceptance or rejection. For example, when an enterprise applies for GST registration, the ARN enables them to check whether the application is pending with the tax officer, in progress, approved, or requires further clarification.
Unlike the Temporary Reference Number (TRN), which is only used to hold a partially filled-in application, the ARN is a permanent acknowledgement number for the submitted application. It is more transparent, less uncertain, and ensures taxpayers and authorities have a single line of communication.
In short, the ARN is not just an acknowledgement slip; it is a formal tracking number that offers proof of submission and allows easy follow-up on any GST-related application. Without the ARN, taxpayers would be unable to establish that their application was properly accepted by the system.
Difference Between TRN and ARN
The TRN (Temporary Reference Number) is a 15-digit code that you are given when you start a GST application (Part A), allowing you to save your progress and resume it at a later point in time. On the other hand, the ARN (Application Reference Number) is a 15-digit code that is generated after you have submitted the full application (Part B); it is used to track the final processing status.
TRN is also a pre-submission “save & resume” code, while ARN is an official receipt used to monitor your application after submission.
1. Definitions
- TRN – The GST portal provides a 15-digit temporary reference (alphanumeric) upon completion of Part A of a new registration. This is used as a “save and continue” ID, through which you can log back in and complete the application.
- ARN – Application Reference Number. It is a 15-character alphanumeric acknowledgement number generated by the GST system after a full application (registration, refund, and some other filings) has been successfully submitted and accepted by the portal. The ARN is the official reference for monitoring the progress of the submitted application.
2. Generation Timing
- Once you’ve confirmed your mobile number or email and completed Part A, the portal will provide the TRN and send it to your email address or mobile number. You can use the TRN to log in and fill out Part B.
- After submitting the complete application (Part B) and authenticating/signing, you will get the ARN. The ARN will be delivered to you through SMS/email and also shown in the portal as confirmation of the application.
3. Purpose and Practical Use
- TRN: It enables you to resume and finalise the registration form; it also allows you to monitor the status of the “saved” application before final submission (the saved application status may be seen when logged in with the TRN). It is not proof of submission.
- ARN: This is the formal reference of a submitted application — it should be utilised to track processing, monitor officer activity (for example, pending clarification, site verification, approval, or rejection), and for communication with GST officials. The ARN is the number you give if you want officials or third-party experts to be able to see your application.
4. Validity or Permanency
- The GST portal mandates that Part B be filled up within a specified period (the validity of the TRN is usually 15 days from the date of generation or the filing of REG-01; otherwise, it should be re-initiated). It is imperative not to view the TRN as a permanent identifier.
- The ARN is a permanent identifier and serves as the archival acceptance for the submitted application pending a decision on approval or rejection. The ARN is valid indefinitely as an acceptance.
5. Format and Examples
Both identifiers are 15-character alphanumeric strings in adherence to the standard format defined by the GST portal. Illustration (dummy): TRN1234567890123 / ARNAB12072500001 — (real codes use GSTN’s internal syntax).
6. How to Trace and Where to Apply Each?
- How to Utilise TRN: In order to register for GST, follow these steps: go to the GST portal, choose Services, then Registration, followed by New Registration, and Temporary Reference Number (TRN). Input TRN + OTP, view “My Saved Application,” fill up Part B, and submit.
- Tracking with ARN: Go to GST portal → Services → Registration → Track Application Status → Enter ARN → Search → View current status (Pending for Processing, Site Verification Assigned, Approved, Rejected, etc.). Common
Confusions and Quick Clarifications
Is the TRN proof of registration? No, the TRN only tells you that you have applied or saved an application. It is only when the application is submitted and cleared that you get the GSTIN or certificate of registration. The ARN is proof of submission, while approval and release of the GSTIN are two different processes.
Does the ARN only cover registration? No, ARNs are issued for other portal submissions, including refund applications. When a transaction is made by a formal application, the portal creates an ARN for the transaction.
Conclusion
Knowledge of the GST compliance process requires an appreciation of the difference between an Application Reference Number (ARN) and a Temporary Reference Number (TRN). Both are 15-character alphanumeric codes that are issued by the GST system, but they serve different purposes, at different times, and with different intentions. TRNs are generated in the early stages of filing to allow applicants to save, retrieve, and complete their application within a specific validity period, usually fifteen days. It serves as a convenience mechanism, guaranteeing that entered information is kept and that the process of an application may be accomplished with flexibility.
In contrast, an ARN is generated only when the application or return has been submitted and authenticated properly. It is a formal acknowledgement of receipt by the GST system and acts as a permanent tracking identifier until the application is processed and settled. As opposed to the TRN, which is only temporary in nature, the ARN is saved as a record and is required for follow-up with tax authorities, for checking status updates, and for resolving any discrepancies.
In short, the TRN represents the initiation of a request, while the ARN represents its completion and acceptance. Both together enable a smooth and transparent process that empowers taxpayers to file, track, and comply with GST guidelines with confidence.
Related Services
