can supply goods or services against GST ARN number

Non receipt of GSTIN

Q) A person has received/not received GST ARN (Application Reference Number), but not GSTIN (Goods and Services Tax Identification Number ) , How should be supply goods or services or both?

A) He should supply on Bill of Supply without mentioning GSTIN and/or ARN. On receipt of GSTIN, he will need to issue revised invoice mentioning GSTIN. He will be required to reflect this supply in his return and pay tax.