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    <title>Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process</title>
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    <description>A special migration procedure allows taxpayers who hold only a Provisional Identification Number after incomplete REG-26 filing to apply in FORM GST REG-01 on the common portal, obtain a new GSTIN, ARN and access token, submit new and old identifiers to GSTN for mapping, and then use the old PID for first-time login to generate the registration certificate; registration is deemed effective from the stated retrospective date.</description>
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      <description>A special migration procedure allows taxpayers who hold only a Provisional Identification Number after incomplete REG-26 filing to apply in FORM GST REG-01 on the common portal, obtain a new GSTIN, ARN and access token, submit new and old identifiers to GSTN for mapping, and then use the old PID for first-time login to generate the registration certificate; registration is deemed effective from the stated retrospective date.</description>
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