GST migration procedure enables provisional-ID taxpayers to obtain GSTIN through prescribed application and mapping by set deadlines. Notification prescribes a special registration procedure for taxpayers who received only a Provisional Identification Number: furnish prescribed migration details to the jurisdictional nodal officer, apply in FORM GST REG-01 after GSTN communication to receive ARN, new GSTIN and access token, then email GSTN the new GSTIN, access token, ARN and old GSTIN/PID for mapping; upon mapping taxpayers must use the old GSTIN for First Time Login to generate the registration certificate. Such taxpayers are deemed registered with effect from the commencement date set by the notification.