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    <title>Special Procedure for GST Registration of Taxpayers Holding Provisional Identification Numbers (PIDs) under the Punjab GST Act, 2017</title>
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    <description>Taxpayers holding only a Provisional Identification Number after incomplete migration through FORM GST REG-26 may apply for GST registration in FORM GST REG-01. Following approval, they receive a new GSTIN, Application Reference Number, and access token, which must be provided to GSTN along with the old GSTIN or PID for mapping. The Registration Certificate is generated through first-time login using the old GSTIN, and registration is deemed effective from 1 July 2017.</description>
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      <description>Taxpayers holding only a Provisional Identification Number after incomplete migration through FORM GST REG-26 may apply for GST registration in FORM GST REG-01. Following approval, they receive a new GSTIN, Application Reference Number, and access token, which must be provided to GSTN along with the old GSTIN or PID for mapping. The Registration Certificate is generated through first-time login using the old GSTIN, and registration is deemed effective from 1 July 2017.</description>
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