ARN (Application Reference Number)
Definition
A unique number issued to acknowledge an application on the GST portal — for registration, amendment, refund or similar. It is used to track the status of the application until it is processed.
Related Terms in India GST
GST Registration Cancellation
The process of ending a GST registration, either voluntarily (business closed, turnover below threshold) or by the department (non-filing, fraud). A final return in GSTR-10 is required to settle tax on stock held at cancellation.
GST Amendment
A change to GST registration details or to previously filed return data. Core registration fields may need departmental approval, while invoice-level corrections are made through amendment tables in subsequent returns within prescribed time limits.
TDS Section 194C
The Indian income-tax provision requiring tax to be deducted at source on payments to contractors and sub-contractors for carrying out work, including supply of labour. Different rates apply to individuals/HUF and to other entities, and small single and annual aggregate payments are outside its scope.
TDS Section 194J
The provision for deducting tax at source on fees for professional or technical services, royalty and certain other payments in India. A lower rate typically applies to technical-service fees than to professional fees, subject to the prescribed threshold.
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