Input tax credit transition: entitlement to electronic credit ledger for prior VAT and stock inputs subject to documentation and eligibility. Registered persons, excluding composition taxpayers, may transfer eligible Value Added Tax credits to the electronic credit ledger subject to prescribed procedures and exclusions; unavailed capital goods credit may be claimed if admissible under both laws; stock inputs held on the appointed day by previously unregistered or exempt sellers are claimable if used for taxable supplies, GST eligible, evidenced by invoices issued within twelve months, with special rules where invoices are absent; inputs received after the appointed day are claimable if supplier paid prior law tax and recipient recorded the invoice within thirty days, subject to prescribed statements and calculation rules.