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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>Procedure allows taxpayers with only a Provisional Identification Number who did not complete FORM GST REG-26 to apply using FORM GST REG-01 after notification from GSTN, obtain a new GSTIN, access token and ARN, submit those plus the old GSTIN to GSTN for mapping, and generate a registration certificate via first-time login; upon completion they are deemed registered from the commencement of the GST regime.</description>
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      <description>Procedure allows taxpayers with only a Provisional Identification Number who did not complete FORM GST REG-26 to apply using FORM GST REG-01 after notification from GSTN, obtain a new GSTIN, access token and ARN, submit those plus the old GSTIN to GSTN for mapping, and generate a registration certificate via first-time login; upon completion they are deemed registered from the commencement of the GST regime.</description>
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