Transitional input tax credit available subject to admissibility, prescribed documentation, and procedural conditions. Registered persons other than composition taxpayers may transfer Value Added Tax credits carried forward under the prior law into the electronic credit ledger if such credits are admissible under this Act and prescribed procedures are followed; exclusions apply where credits are inadmissible, prior returns for the six month period before the appointed day are not furnished, or Central Sales Tax claims lack prescribed substantiation. Unavailed capital goods credit transferable only if admissible under both laws; inputs in stock held by previously unregistered or exempt dealers may be credited subject to use for taxable supplies, eligibility, possession of prescribed invoices issued within twelve months, or prescribed alternative conditions with safeguards. Credits for inputs received after the appointed day, tax-paid by suppliers under the prior law, require timely book recording and a prescribed statement; credits for fixed rate taxpayers on stock are permitted subject to conditions and prescribed calculation.