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<h1>Migration window for GST registration facilitates completion of pending migrations and prescribes stepwise SOP for taxpayers to obtain new GSTIN.</h1> Taxpayers who filed Part A of FORM GST REG-26 but not Part B may seek migration by submitting Annexure A details to their jurisdictional head, who forwards them to GSTN. GSTN will notify taxpayers to file a NEW REGISTRATION (REG-01); after approval and issuance of a new GSTIN and access code, taxpayers must not activate it but must send new GSTIN, access token, ARN and old Provisional ID to [email protected]. GSTN will map the new and old GSTINs and then instruct the taxpayer to perform first-time login using the old Provisional ID and access code.