Migration procedure enables taxpayers with provisional IDs to apply for GSTIN and map new and old identifiers for registration. Allows taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26 to obtain a GSTIN by submitting prescribed details to the nodal officer, applying on the portal using FORM GST REG-01 after GSTN email, receiving ARN, new GSTIN and access token, and emailing the new GSTIN, access token, ARN and old GSTIN to GSTN for mapping and first-time login to generate the registration certificate.