Transitional input tax credit entitlement allows migration of prior VAT and entry tax to the GST electronic credit ledger subject to conditions. Registered persons (excluding composition taxpayers) may transfer carried forward Value Added Tax and Entry Tax credits into the GST electronic credit ledger if such credits are admissible under this Act and prescribed procedures are followed; credits are barred where inadmissible, required prior returns are not filed, or associated Central Sales Tax claims remain unsubstantiated. Unavailed capital goods credit may be migrated if admissible under both laws. Unregistered suppliers or sellers of previously exempt goods may claim credit for inputs held on the appointed day subject to eligibility, intended use for taxable supplies, possession of invoices or prescribed documents issued within twelve months, with limited alternative relief where invoices are absent.