Deemed registration for provisional GST taxpayers enables migration completion and issuance of GSTIN after prescribed procedural steps. Specifies a special registration procedure for taxpayers who received only a Provisional Identification Number (PID) and did not complete FORM GST REG-26: furnish prescribed particulars to the jurisdictional nodal officer, apply online in FORM GST REG-01, obtain ARN, new GSTIN and access token, then email new GSTIN, access token, ARN and old GSTIN (PID) to GSTN for mapping; GSTN will map the new GSTIN to the old PID and enable first-time login for issuance of the Registration Certificate. Such taxpayers are deemed registered from 1st July, 2017.