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    <title>Special procedure for persons having Provisional Identification Number.</title>
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    <description>Special procedure allows taxpayers holding only a Provisional Identification Number to apply for GSTIN by submitting specified details to the jurisdictional nodal officer, completing FORM GST REG-01 on the common portal, and, after approval, furnishing the new GSTIN, access token and ARN along with the old PID to GSTN to enable mapping. Taxpayers must then perform first-time login using the old PID to generate the registration certificate. These taxpayers are deemed registered with effect from 1st July, 2017 after completion of the migration process.</description>
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      <description>Special procedure allows taxpayers holding only a Provisional Identification Number to apply for GSTIN by submitting specified details to the jurisdictional nodal officer, completing FORM GST REG-01 on the common portal, and, after approval, furnishing the new GSTIN, access token and ARN along with the old PID to GSTN to enable mapping. Taxpayers must then perform first-time login using the old PID to generate the registration certificate. These taxpayers are deemed registered with effect from 1st July, 2017 after completion of the migration process.</description>
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