diff --git a/internal/services/managementgroup/migration/subscription_association_v0_to_v1.go b/internal/services/managementgroup/migration/subscription_association_v0_to_v1.go
new file mode 100644
index 000000000000..38d24af59f0f
--- /dev/null
+++ b/internal/services/managementgroup/migration/subscription_association_v0_to_v1.go
@@ -0,0 +1,46 @@
+package migration
+
+import (
+	"context"
+	"log"
+	"strings"
+
+	"github.com/hashicorp/go-azure-helpers/resourcemanager/commonids"
+	"github.com/hashicorp/terraform-provider-azurerm/internal/services/managementgroup/validate"
+	"github.com/hashicorp/terraform-provider-azurerm/internal/tf/pluginsdk"
+)
+
+var _ pluginsdk.StateUpgrade = ManagementGroupSubscriptionAssociationV0ToV1{}
+
+type ManagementGroupSubscriptionAssociationV0ToV1 struct{}
+
+func (ManagementGroupSubscriptionAssociationV0ToV1) UpgradeFunc() pluginsdk.StateUpgraderFunc {
+	return func(ctx context.Context, rawState map[string]interface{}, meta interface{}) (map[string]interface{}, error) {
+		oldId := rawState["id"].(string)
+		newId := strings.Replace(strings.Replace(rawState["id"].(string), "/managementGroup/", "/providers/Microsoft.Management/managementGroups/", 1), "/subscription/", "/subscriptions/", 1)
+
+		log.Printf("[DEBUG] Updating ID from %q to %q", oldId, newId)
+
+		rawState["id"] = newId
+
+		return rawState, nil
+	}
+}
+
+func (ManagementGroupSubscriptionAssociationV0ToV1) Schema() map[string]*pluginsdk.Schema {
+	return map[string]*pluginsdk.Schema{
+		"management_group_id": {
+			Type:         pluginsdk.TypeString,
+			Required:     true,
+			ForceNew:     true,
+			ValidateFunc: validate.ManagementGroupID,
+		},
+
+		"subscription_id": {
+			Type:         pluginsdk.TypeString,
+			Required:     true,
+			ForceNew:     true,
+			ValidateFunc: commonids.ValidateSubscriptionID,
+		},
+	}
+}
diff --git a/internal/services/managementgroup/subscription_association_resource.go b/internal/services/managementgroup/subscription_association_resource.go
index c6cab7a165c3..797233f715f2 100644
--- a/internal/services/managementgroup/subscription_association_resource.go
+++ b/internal/services/managementgroup/subscription_association_resource.go
@@ -16,6 +16,7 @@ import (
 	"github.com/hashicorp/go-azure-sdk/resource-manager/managementgroups/2020-05-01/managementgroups"
 	"github.com/hashicorp/terraform-provider-azurerm/helpers/tf"
 	"github.com/hashicorp/terraform-provider-azurerm/internal/clients"
+	"github.com/hashicorp/terraform-provider-azurerm/internal/services/managementgroup/migration"
 	"github.com/hashicorp/terraform-provider-azurerm/internal/services/managementgroup/parse"
 	"github.com/hashicorp/terraform-provider-azurerm/internal/services/managementgroup/validate"
 	"github.com/hashicorp/terraform-provider-azurerm/internal/tf/pluginsdk"
@@ -28,6 +29,11 @@ func resourceManagementGroupSubscriptionAssociation() *pluginsdk.Resource {
 		Read:   resourceManagementGroupSubscriptionAssociationRead,
 		Delete: resourceManagementGroupSubscriptionAssociationDelete,
 
+		SchemaVersion: 1,
+		StateUpgraders: pluginsdk.StateUpgrades(map[int]pluginsdk.StateUpgrade{
+			0: migration.ManagementGroupSubscriptionAssociationV0ToV1{},
+		}),
+
 		Timeouts: &pluginsdk.ResourceTimeout{
 			Create: pluginsdk.DefaultTimeout(5 * time.Minute),
 			Read:   pluginsdk.DefaultTimeout(5 * time.Minute),
diff --git a/website/docs/r/management_group_subscription_association.html.markdown b/website/docs/r/management_group_subscription_association.html.markdown
index b3a3800feba5..c63f01180883 100644
--- a/website/docs/r/management_group_subscription_association.html.markdown
+++ b/website/docs/r/management_group_subscription_association.html.markdown
@@ -56,5 +56,5 @@ The `timeouts` block allows you to specify [timeouts](https://www.terraform.io/l
 Managements can be imported using the `resource id`, e.g.
 
 ```shell
-terraform import azurerm_management_group_subscription_association.example /managementGroup/MyManagementGroup/subscription/12345678-1234-1234-1234-123456789012
+terraform import azurerm_management_group_subscription_association.example /providers/Microsoft.Management/managementGroups/MyManagementGroup/subscriptions/12345678-1234-1234-1234-123456789012
 ```