Special registration procedure for taxpayers with provisional IDs enables completion of GST migration and issuance of GSTIN. A special procedure permits taxpayers who received only a Provisional Identification Number to obtain a Goods and Services Tax Identification Number (GSTIN) by furnishing specified identification and contact details to the jurisdictional nodal officer, applying in FORM GST REG-01 on the common portal after an electronic intimation from GSTN, receiving a new GSTIN, ARN and access token, and then providing those credentials to GSTN for mapping the new GSTIN to the old PID before performing a first-time login to generate the registration certificate.