Input tax credit transition: entitlement to electronic credit ledger subject to admissibility, documentation, and prescribed conditions. Entitlement to credit in the electronic credit ledger is granted for VAT carried forward under the existing law and for unavailed input tax credit on capital goods, subject to admissibility under this Act, prescribed documentary substantiation, return-filing prerequisites, and prescribed calculation methods; special conditions apply for inputs held in stock, inputs in finished or semi-finished goods, supplies previously exempt or tax-free, inputs received after the appointed day where supplier-paid tax is recorded within a prescribed period, and for persons who paid tax at fixed rates, with certain extensions and safeguards allowed.