Transitional input tax credit: registered taxpayers may migrate eligible VAT credit to GST electronic ledger subject to evidentiary conditions.

Registered persons (excluding those under section 10) may transfer eligible VAT credit carried forward under the existing law into the electronic credit ledger on the appointed day, subject to prescribed procedures. Credits not admissible under this Act or where returns for the specified prior period are not furnished are disallowed. Unsubstantiated claims under specified Central Sales Tax provisions are ineligible for ledger credit but may be refunded under the existing law when properly substantiated.

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