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<h1>FAQ on GST Registration: ARN Process, Invoicing Without GSTIN, and Transitional Credit Eligibility Explained</h1> This document is a concise FAQ on GST registration dated August 16, 2017, addressing common queries related to the Goods and Services Tax (GST). It advises applicants awaiting their Application Reference Number (ARN) to complete their application process for ARN generation. It explains that goods or services can be supplied on an invoice without GSTIN or ARN, with a revised invoice issued upon receiving GSTIN. For those with a provisional ID, it serves as the GSTIN for invoicing. It also clarifies eligibility for transitional credit if past registration numbers are referenced in new applications. The content is for educational purposes and lacks legal validity.