GST migration procedure for taxpayers with provisional IDs sets steps for registration, mapping, and deemed registration status. Special procedure is prescribed for taxpayers who received a Provisional Identification Number but did not complete migration in FORM GST REG-26. They must furnish specified particulars to the jurisdictional nodal officer, apply online in FORM GST REG-01 on receipt of a GSTN email, and after approval communicate the new GSTIN, access token, ARN and old GSTIN to GSTN. GSTN will map the new GSTIN to the old GSTIN, after which the taxpayer must log in for generation of the Registration Certificate. Such taxpayers are deemed registered from 1 July 2017.