The Goods and Services Tax (GST) was introduced in India in July 2017, revolutionizing the indirect tax system by integrating various central and state taxes under a single umbrella. GST Registration is essential for businesses seeking to avail of benefits such as input tax credits, legal recognition, and seamless inter-state trade. The Temporary Reference Number (TRN) is an essential component of GST, which helps the applicants to save progress, resume their registration application, and maintain a secure and trackable method. Despite its “temporary” nature, the TRN plays a vital role in GST registration.
This blog post will explore what TRN is, its importance, eligibility requirements, steps to generate it, its validity, how it compares to ARN, and common mistakes to avoid. It also covers the latest changes in compliance as of 2025.
What is a Temporary Reference Number in GST?
The Temporary Reference Number (TRN) is a 15-digit alphanumeric code generated by the GST portal after the successful submission of Part A of the GST registration application.
It is a temporary ID for applicants who wish to access and complete the remaining application (Part B) at a later time.
Businesses or individuals use TRN to:
- Save partially completed registration forms
- Upload necessary documents at a later stage
- Track the registration application status before submission
Once the final application (Part B) is submitted using a digital signature certificate (DSC) or OTP, the TRN becomes invalid and is replaced by the Application Reference Number (ARN).
Importance of TRN in GST Registration
- First Step in Registration: The TRN is generated after submitting Part A of the GST registration form.
- Access to Part B: Without a TRN, applicants cannot proceed to Part B of the GST registration form.
- Easy Login to the application form: TRN allows users to log in to their incomplete application form.
- Verification of the application: It helps track the status of the registration application until the issuance of the permanent GSTIN number.
- Continued Session: Applicants can log back in at the GST portal using their TRN and continue their application without losing the saved data.
- Draft Storage: TRN helps save time and effort by storing partially filled forms and documents uploaded to the portal.
- Secure Access: TRN is OTP-protected, which helps in preventing unauthorized access.
- Ease of Tracking: Until ARN is generated, all tracking is done using the TRN.
Eligibility for Generating TRN
TRN can be generated by any individual or entity intending to apply for a new GST registration. This includes:
- Individuals and sole proprietors
- Partnership firms
- Private/public limited companies
- Hindu Undivided Family (HUF)
- Trusts and NGOs
- Casual taxable persons
- Non-resident taxable persons
- Input service distributors (ISD)
- E-commerce operators
- Persons liable to deduct or collect TDS/TCS under GST
NOTE: The applicant must have a valid PAN (or a Passport in the case of NRIs) and a working email address and mobile number while applying for a GST number.
Step-by-Step Guide: How to Generate a TRN
Follow the steps below to generate your TRN on the GST portal:
1. Visit the GST Portal: Go to https://www.gst.gov.in and click on Services > Registration > New Registration
2. Fill Part A:
- Select the type of taxpayer (e.g., Regular, Casual, Non-resident)
- Enter your name as per PAN
- Provide PAN number
- Enter your email ID and mobile number
3. Receive OTP:
- Two OTPs will be sent to your mobile number as well as to your email ID. Enter both OTPs within 10 minutes
4. TRN Generated:
- Once OTPs are verified, a TRN is displayed on the screen
- Save it securely; it will also be sent via email and SMS
5. Use TRN to Log in Again:
- Come back to the portal and click on the “Temporary Reference Number” option to resume the application
Validity of TRN
The validity of the Temporary Reference Number is 15 days from the date of its generation. It is mandatory for the application to:
- Complete Part B of the GST application
- Upload all supporting documents
- Apply with e-verification (OTP, EVC, or DSC) within these 15 days
If the TRN is not used within 15 days, it will expire, and the applicant will need to restart the registration process.
TRN vs ARN
| TRN (Temporary Reference Number) | ARN (Application Reference Number) | |
| When Generated | It is generated after submitting Part A of the application | It is generated after submitting a complete application (Part B) |
| Purpose | To save and access an incomplete application | To track the application after submission |
| Validity | 15 days | Valid until the GSTIN is issued |
| Format | 15-digit alphanumeric code | 15-digit code including state and date |
| Accessibility | Used to log in and edit the application | Used for tracking only |
| Status Updates | Not available | Status updates via dashboard and SMS |
Common Mistakes to Avoid While Using TRN
- Not completing registration within 15 days will invalidate the TRN.
- Forgetting to save the TRN may require restarting the process.
- Errors in the mobile number or email will block the OTP receipt.
- Attaching documents larger than 100 KB.
- Multiple Attempts with the Same PAN
- Discrepancies in information between PAN, Aadhaar, or address details
- Not doing Aadhar Authentication
Recent Changes and Compliance Updates (2024 to 2025)
The GST Network (GSTN) introduced changes recently to enhance transparency and security during registration:
- Mandatory Aadhaar Authentication (Oct 2024): All the applicants must complete Aadhaar e-KYC within the TRN validity period.
- Geo-Tagging of Business Locations (Pilot in 6 States): Applicants must upload geo-tagged photos of business premises before submission.
- Auto TRN for Casual Taxpayers (May 2024): Casual taxpayers now receive a Limited TRN (LTRN) valid for 90 days, allowing them to operate temporarily until GSTIN is allotted.
- Mobile App-Based Verification (Expected Nationwide Rollout by the End of 2025): A GST mobile app will enable TRN login, document upload, and registration tracking.
Conclusion
In Online GST registration, the Temporary Reference Number (TRN) is a vital tool to ensure a safe and easy registration process. Through TRN, the applicants can prepare documents, complete their registration, and pause and resume their applications at their convenience. Business owners, accountants, and tax experts have to understand the function of TRNs and best practices for their use as the GST registration system becomes increasingly digital and compliance-focused. Ensure all documents are complete and in the correct format, save the TRN, and complete the application within 15 days.
