Transitional input tax credit rules govern carry forward, stock credits, and capital goods credit under GST.

Section 18 sets out transitional input tax credit rules for registered persons moving into GST. It permits carry forward of eligible VAT and Entry Tax credit, credit of unavailed input tax credit on capital goods, and credit on inputs held in stock, semi-finished goods, finished goods, and certain post-appointed-day purchases, subject to conditions on eligibility, documentary proof, recent invoices, prescribed filing requirements, and specified exclusions. The amount of credit under the stock-based provisions is to be calculated in the prescribed manner.

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