Transitional input tax credit allows persons to migrate eligible VAT and entry tax credits to electronic ledger subject to conditions. Registered persons (excluding composition scheme taxpayers) may migrate eligible pre-existing Value Added Tax and Entry Tax credits into their electronic credit ledger in prescribed manner, subject to exclusions for inadmissible credits, failure to furnish required prior-law returns for the six months before the appointed day, and credits arising from specified deferment/refund schemes; unsubstantiated Central Sales Tax claims must be proved as prescribed before migration, with corresponding amounts refundable under prior law until substantiation.