Transitional input tax credit: eligibility and documentary conditions govern carrying over VAT credits into the electronic credit ledger.

Transitional rules permit registered persons (excluding composition taxpayers) to transfer carried-forward VAT and unavailed capital goods credit into the electronic credit ledger if the credit is admissible under both the existing law and this Act, required returns for the six months before the appointed day are filed, and documentary evidence (invoices or prescribed documents issued within twelve months) is held; special procedures govern credits tied to central sales tax claims, inputs held by previously unregistered or exempt suppliers, supplier-paid tax on or after the appointed day recorded within thirty days, and credit calculation as prescribed.

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