Input tax credit entitlement into electronic ledger subject to prescribed documentary and return compliance.

Registered persons other than section 10 payers may transfer admissible carried forward VAT and entry tax to the electronic credit ledger within prescribed timelines and procedures, subject to exclusions for inadmissible credits, missing returns for the six months before the appointed day, and certain CST linked claims unless substantiated as prescribed. Unveiled input tax credit for capital goods may be claimed if admissible under both laws. Inputs and goods held in stock by persons previously unregistered or dealing in exempt items may be credited where used for taxable supplies, eligibility is established, invoices or prescribed documents evidencing tax payment are held and were issued within twelve months before the appointed day.

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