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<h1>Special migration procedure for provisional GSTID holders enables registration and mapping to new GSTIN with specified compliance steps.</h1> A special procedure enables taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26 to apply in FORM GST REG-01, receive a new GSTIN, and supply linkage details to GSTN so GSTN can map the new GSTIN to the old PID; taxpayers must then perform first-time login using the old PID to generate the registration certificate. Such taxpayers are deemed registered with effect from 1st July, 2017.