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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>Specifies a special migration procedure for taxpayers who obtained only a Provisional Identification Number (PID), permitting them to apply for a GSTIN by submitting prescribed details to the jurisdictional nodal officer, applying online via FORM GST REG-01 upon GSTN email, receiving ARN, new GSTIN and access token, and then emailing the new GSTIN, token, ARN and old PID to the migration address so GSTN can map the new GSTIN to the old PID and enable first-time login for issuing the registration certificate.</description>
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      <description>Specifies a special migration procedure for taxpayers who obtained only a Provisional Identification Number (PID), permitting them to apply for a GSTIN by submitting prescribed details to the jurisdictional nodal officer, applying online via FORM GST REG-01 upon GSTN email, receiving ARN, new GSTIN and access token, and then emailing the new GSTIN, token, ARN and old PID to the migration address so GSTN can map the new GSTIN to the old PID and enable first-time login for issuing the registration certificate.</description>
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