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of <h1>Registered taxpayers can migrate eligible pre-GST credits to electronic credit ledger under prescribed time, manner, exclusions, and conditions</h1> Registered taxpayers (except those under the composition scheme) may migrate eligible CENVAT/other pre-GST credits to their electronic credit ledger subject to prescribed time and manner and exclusions (inadmissible credits, missing prior returns, credits relating to notified exempt clearances). Unavailed credit on capital goods, credit on inputs/stock for persons previously unregistered or engaged in exempt supplies, and credits where consideration was paid within specified periods are allowable if conditions (eligibility under GST, possession of invoices within 12 months, use for taxable supplies, etc.) are met; special rules apply for centralized registrations, input service distributors, and fixed-rate taxpayers, with prescribed calculation and documentation requirements.
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