Transitional Input Tax Credit: VAT credits may be migrated to electronic GST credit ledgers subject to prescribed eligibility and documentation. Registered persons other than composition taxpayers may transfer pre GST VAT credits into an electronic credit ledger subject to prescribed procedure and exclusions: ineligible credits, unfiled returns for six months preceding the appointed day, and unsubstantiated Central Sales Tax claims are barred. Unavailed capital goods credit is transferable if admissible under both regimes. Persons previously dealing in exempt or untaxed goods may claim credit for inputs in stock if used for taxable supplies and supported by invoices issued within twelve months. Inputs received after the appointed day may be credited if recorded within thirty days, subject to extension and reporting.