Overview

In the context of India's Goods and Services Tax (GST) system, a Temporary Reference Number (TRN) plays a crucial role in the process of GST registration. It is a temporary identifier issued by the GST portal to applicants who wish to register under GST but have not yet completed the entire process. TRN facilitates applicants to save their partially completed applications and continue the registration process at their convenience.

Understanding TRN is essential for businesses, as GST registration is mandatory for those whose turnover exceeds the threshold limits or for entities engaged in inter-state supplies, e-commerce, and other specified activities. This article delves into TRN's significance, application procedure, validity, and answers common questions related to it.

What is Temporary Reference Number (TRN)?

A Temporary Reference Number (TRN) is a 15-digit number generated by the GST portal when a new user initiates the registration process but hasn't completed the entire application. The TRN allows the user to save the progress and resume the registration later. It acts as a provisional reference for the applicant until they receive their Permanent GST Identification Number (GSTIN).

Importance of TRN

• Temporary yet Essential: TRN is vital for initiating the GST registration process and for allowing the applicant to temporarily store the details of their application until they complete all required steps.
• Time Management: Applicants can generate a TRN, fill out some sections of the registration form, and later come back to complete the form without having to start from scratch.
• Secured Process: TRN ensures that the GST registration process is protected from unauthorized access, as only those with valid TRN credentials can access and continue the registration process.

How to Obtain a TRN?

Obtaining a TRN is a straightforward process that can be completed through the GST portal. Below are the steps involved:

Step-by-Step Guide to Obtain TRN:

1. Visit the GST Portal: Go to the official GST portal at https://www.gst.gov.in.

1. Click on ‘New Registration’: On the homepage, under the ‘Taxpayers’ section, click on the ‘New Registration’ option.

1. Fill in Basic Details: You will be required to fill in basic details such as:
   • Business name
   • PAN number
   • Email address
   • Mobile number
   • State/UT

1. Verification through OTP: After filling in the necessary details, you will receive two OTPs (one on your email and one on your registered mobile number). Enter both OTPs for verification.

1. TRN Generation: Upon successful verification, the GST portal will generate a TRN and display it on the screen. You will also receive an email and SMS with your TRN.

1. Complete Registration: You can now use this TRN to log in to the GST portal and continue the registration process. The TRN is valid for 15 days from the date of generation.

How to Use TRN?

Once you have generated a TRN, you can use it to access the saved application form. Here’s how to use your TRN to resume the GST registration process:

1. Login with TRN: On the GST portal, choose ‘Temporary Reference Number (TRN)’ under the ‘Taxpayer’ section, and enter the TRN provided.
2. Finish the Application: From this point, complete other sections of your application once logged in and submit any additional documents requested.
3. Verification with Service Activate: Now provide all the required information and proceed ahead to make submission. GST application reference number (ARN) is used to check GST number status of your registration, once you have successfully submitted it.

Validity of TRN

A TRN is valid for a period of 15 days from the date of its generation. In case the GST registration form is not completed and submitted within this period, the TRN expires and then another TRN will be generated (by applying again for new GSTIN).

Common Issues with TRN

• TRN Expiry: Since the TRN is only valid for 15 days, if one delays this registration they may find their TRN expired. In such a case, you require a new TRN which involves starting over the registration process.
• OTP Delays: Sometimes, there might be delays in receiving the OTP required for generating a TRN due to network or technical issues. Applicants should ensure that their contact details are correct and try resending the OTP.
• TRN Invalid or Not Working: If the TRN becomes invalid, it may be due to system glitches, expiry, or improper logging into the GST portal. A fresh attempt at generating a new TRN often resolves such issues.

FAQs on Temporary Reference Number (TRN) in GST

What is the purpose of a TRN in GST?

The Temporary Reference Number (TRN) allows new applicants to initiate the GST registration process and save their application progress temporarily. Users are also able to register in multiple sittings without losing the data they have entered.

How long is a TRN valid?

A TRN is active for 15 days from the date of generation. After this, it will not work and applicant has to create a new TRN to begin the registration process again.

Can I extend my TRN's validity?

No, TRN validity cannot be extended. If it expires, you must generate a new TRN and start the registration process from scratch.

What happens if I forget my TRN?

You will receive your TRN via email and SMS after it is generated. If you lose this information, you can retrieve it from the email or SMS, or you can attempt to generate a new TRN and restart the registration process.

Is TRN required for GST returns filing?

No, the TRN is only for GST Registration Process. After you register yourself and get your GSTIN (GST Identification Number) then the future filings and transactions will be based on that only.

Can I use TRN to track my application status?

No, TRN is just used to sign into the GST portal and register completely. After submission of registration, you will get ARN (Application Reference Number) which can be used to track the status of your application.

What should I do if my TRN is not working?

Try to create new TRN and follow registration process if your existing TRN is not working or expired. Reverify your details you filled, OTP or login credentials.

Can I change the details provided under TRN after submission?

Yes, you can modify the details of your application while it is under the TRN stage. Once the application is submitted and an ARN is generated, modifications can only be made after registration approval, subject to conditions.

How many times can I log in using my TRN?

You can use the TRN to log in as many times as you like within the 15 day validity period. The TRN after this period will be expired, and you will have to create the new TRN again.