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    <title>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 procedure permits taxpayers who received only a Provisional Identification Number to obtain a Goods and Services Tax Identification Number (GSTIN) by furnishing specified identification and contact details to the jurisdictional nodal officer, applying in FORM GST REG-01 on the common portal after an electronic intimation from GSTN, receiving a new GSTIN, ARN and access token, and then providing those credentials to GSTN for mapping the new GSTIN to the old PID before performing a first-time login to generate the registration certificate.</description>
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      <description>A special procedure permits taxpayers who received only a Provisional Identification Number to obtain a Goods and Services Tax Identification Number (GSTIN) by furnishing specified identification and contact details to the jurisdictional nodal officer, applying in FORM GST REG-01 on the common portal after an electronic intimation from GSTN, receiving a new GSTIN, ARN and access token, and then providing those credentials to GSTN for mapping the new GSTIN to the old PID before performing a first-time login to generate the registration certificate.</description>
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