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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>Eligible taxpayers who received only a Provisional Identification Number must apply via FORM GST REG-01 on the GST portal, obtain a new GSTIN, ARN and access token, and then e mail the new GSTIN, access token, ARN and old GSTIN to the GSTN migration address so GSTN can map the new GSTIN to the old PID and the taxpayer can complete first time login to generate the registration certificate.</description>
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