Input tax credit transition: pre-GST credits may be migrated to electronic ledger subject to eligibility, documents and prescribed conditions. Registered persons, other than composition taxpayers, may transfer pre-GST carried-forward VAT and entry tax credits, unavailed capital goods credit, and credits for inputs or inputs in stock for supplies newly taxable under GST into the electronic credit ledger if such credits were admissible under both laws and supported by prescribed invoices or documents (generally within twelve months), subject to filing and eligibility conditions, limitations for unsubstantiated CST claims, special safeguards where invoices are absent, time limits and statement requirements for post-appointed-day receipts, and rule-based calculations for allocation.