Transitional CENVAT credit entitlement allows full credit where invoice issued pre GST but goods received post GST commencement. A transitional rule allows a registered taxable person to claim full CENVAT credit in the GST year where an invoice was issued before the transition cutoff but capital goods were received after commencement of the GST regime; the statutory explanation implementing the transitional provision expressly authorises such full credit in the subsequent GST year.