GST migration procedure enables provisional ID holders to complete registration and obtain new GSTIN and registration certificate. Special procedure allows taxpayers who received only a Provisional Identification Number and did not complete Form GST REG-26 to apply via Form GST REG-01 on the common portal. After approval GSTN issues an ARN, new GSTIN and access token; taxpayers must e-mail the new GSTIN, access token, ARN and old PID to GSTN to enable mapping of the new GSTIN to the old PID. Upon mapping taxpayers must use the old PID for first-time login to generate the Registration Certificate. Completion of the process results in registration deemed effective from 1 July 2017.