Input tax credit transition: migration to the electronic credit ledger permitted subject to admissibility, documentation, and prescribed safeguards. Registered persons (excluding composition taxpayers) may migrate pre-existing value added tax and entry tax credits into the GST electronic credit ledger within the transitional period, subject to admissibility under the new Act, filing of prior returns, document possession and look-back limitations. Unavailed capital goods credit may be transferred only if admissible under both laws. Credits for inputs held in stock on the appointed day are claimable where used for taxable supplies and evidenced by invoices issued within twelve months, with prescribed exceptions and safeguards for persons lacking invoices.