Transitional input tax credit entitlement allows migration of eligible pre-GST VAT and entry tax into the electronic credit ledger. Registered persons may migrate admissible pre-GST value added tax and entry tax credits into the electronic credit ledger, subject to exclusions for inadmissible credits, failure to file required prior-period returns, specified refund-notified sales, and unsubstantiated Central Sales Tax claims; unavailed capital goods credit may be claimed if admissible under both laws. Credit for inputs and inputs in stock held on the appointed day is allowed for persons previously unregistered or dealing in exempt goods provided use for taxable supplies, eligibility under the new Act, possession of prescribed tax documents issued within twelve months, and prescribed safeguards where invoices are absent. Credit for post-appointed-day receipts is allowed if supplier-paid tax invoices are recorded within thirty days and a prescribed statement is furnished.