CENVAT credit transfer: migration into GST electronic credit ledger enabled and manufacturer credit transfer documents deemed valid. A registered person must transfer the entire CENVAT credit available under the prior CENVAT rules for the period ending immediately before the GST regime into the electronic credit ledger under the CGST Act; credits not eligible for transfer cannot be retained unless permitted under the new rules. Where a person was not required to register earlier, a manufacturer-issued credit transfer document for specified goods in stock satisfies deemed possession of a duty-evidencing document, subject to prescribed conditions and safeguards.