Input tax credit entitlement for transitional stock and capital goods, with prescribed reductions and ledger repayment obligations. Availability of input tax credit is allowed for persons newly registered within prescribed periods, for those registered under specified provisions, for persons ceasing composition liability, and for supplies shifting from exempt to taxable; credit for stock and capital goods may be claimed subject to prescribed percentage reductions and a one year invoice limitation. Unutilised electronic credit may be transferred on change of business constitution; opting for composition or exemption triggers a debit obligation in the electronic ledgers equal to prescribed adjusted credit amounts with any remaining balance lapsing. Disposal of capital goods requires repayment determined by a prescribed reduced credit amount or tax on transaction value.