Transitional input tax credit entitlement allows migration of admissible prior VAT credits into the electronic GST credit ledger under conditions. Registered persons (excluding those under the composition scheme) may transfer admissible VAT credits into the electronic credit ledger within prescribed time and manner, subject to exclusions where credit is ineligible, pre appointment return requirements are unmet, or credits relate to notified refund sales; central sales tax claims require prescribed substantiation. Unavailed capital goods credit may be taken if admissible under both laws. VAT on inputs and inputs in stock held by persons newly taxable or previously exempt may be claimed if used for taxable supplies, eligible under the Act, evidenced by invoices issued within twelve months, with prescribed alternatives and pass through conditions where invoices are absent. Credits for inputs received and taxed under the prior law are claimable if recorded within thirty days (extendable) and stated as prescribed. Fixed rate taxpayers may claim input credits on similar documentary and recency conditions; computation follows prescribed rules.