Input tax credit for inputs held on transition allowed subject to invoice proof, eligibility, and passing benefit to recipients. Transitional credit is available in the electronic credit ledger for eligible duties and taxes paid under the earlier law on inputs and inputs in semi finished or finished goods held on the appointed day, where those inputs are used or intended for taxable supplies, the claimant is eligible for input tax credit under this Act, possesses invoices or prescribed documents evidencing payment issued within twelve months preceding the appointed day, passes the benefit by reduced prices, and where applicable suppliers are not eligible for abatement; calculation and allowances for lack of documents are subject to prescribed manner, rates, conditions and safeguards.