GST registration invoices: supplies may be made without GSTIN or ARN but must be revised and reported with tax.

Until GSTIN or ARN is issued, suppliers may invoice without quoting GSTIN/ARN but must issue revised invoices quoting GSTIN when received and report and pay tax on those supplies; provisional IDs issued on migration function as GSTINs; taxpayers who record prior Central Excise or Service Tax registration numbers in new GST applications are eligible to claim transitional credit under the GST transitional framework.

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