https://www.taxtmi.com/manuals?id=1751 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. en-us Sat, 05 Jan 2019 16:27:00 +0530 Sat, 05 Jan 2019 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1751 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. Manuals GST Sat, 05 Jan 2019 16:27:00 +0530 https://www.taxtmi.com/manuals?id=1751