Migration procedure for provisional taxpayers enables completion of GST registration and mapping to new GSTIN for compliance. A special migration procedure lets taxpayers who only received a Provisional Identification Number complete GST registration by submitting prescribed details to the jurisdictional nodal officer, applying on the GST portal, and, after approval, providing GSTN with the new GSTIN, access token, application reference number and the old PID for mapping; GSTN will map the new GSTIN to the old PID and taxpayers must perform first-time login with the old PID to generate the registration certificate, with registration deemed effective from the start of the GST regime.