Transitional input tax credit entitlement transfers eligible VAT and entry tax to the electronic ledger subject to documentation and eligibility. Registered persons, excluding composition taxpayers, may transfer admissible Value Added Tax and Entry Tax credits to the electronic credit ledger if credits are allowable under this Act and supported by prescribed returns and documents. Unavailed capital goods credit is transferable only if allowable under both prior law and this Act. Inputs and inputs in finished or semi-finished stock on the appointed day are creditable when held for taxable supplies, supported by recent prescribed invoices, with special safeguards where invoices are absent. Credits for post-appointed-day receipts and allocation for mixed suppliers follow prescribed methods and time limits.