Transitional input tax credit: admissible VAT credits may be migrated to the electronic credit ledger subject to prescribed conditions and documentation. Registered persons not under the composition scheme may transfer admissible value added tax credits to the electronic credit ledger subject to prescribed procedures; exclusions include credits not admissible under the Act, missing returns for the antecedent period, and certain unsubstantiated Central Sales Tax claims which remain refundable when later substantiated. Unavailed capital goods credit may be carried forward if admissible under both regimes, calculated as the remainder after credits already availed. Claims for inputs or stock held on the appointed day are allowed for previously unregistered taxpayers, exempt suppliers, and fixed-rate taxpayers, subject to eligibility, possession of prescribed invoices issued within the retrospective period, prescribed calculation, and prescribed filing or recording timelines with limited administrative extension.