Migration procedure for provisional IDs allows affected taxpayers to obtain GSTIN and be deemed registered retroactively. A special procedure allows taxpayers who only received a Provisional Identification Number after incomplete FORM GST REG-26 filing to obtain a GSTIN by submitting prescribed details to the jurisdictional nodal officer, applying in FORM GST REG-01 on the portal, receiving a new GSTIN, ARN and access token, and emailing those mapping details to GSTN for linkage to the old PID; thereafter taxpayers must first-time login using the old PID to generate the registration certificate. Such taxpayers are deemed to have been registered from 1st July, 2017.