Input tax credit transition: migration of admissible VAT and entry tax credits to electronic ledger subject to prescribed conditions and documentation. Registered persons, excluding those under section 10, may transfer admissible VAT and entry tax credits carried forward into their electronic credit ledger on the appointed day subject to prescribed procedures and exclusions for inadmissible credits, failure to furnish prior returns, or unsubstantiated CST claims; unavailed capital goods credit may be transferred if admissible under both laws; previously unregistered or exempt-supplying persons may claim credit on inputs in stock with prescribed invoices issued within twelve months; inputs received on/after the appointed day taxed earlier may be credited if invoices are recorded within thirty days (extendable) and a prescribed statement is furnished.