Input tax credit entitlement tied to registration timing and tax-status changes, with prescribed adjustment, transfer, and repayment rules. Availability of input tax credit is tied to registration timing, cessation of composition or change from exempt to taxable status, and is subject to prescribed reductions for capital goods. Claims for stock and inputs held immediately before the relevant date are permitted, but invoices older than one year are excluded. Unutilised electronic credit may transfer on specified business reorganisations, and opting into composition or exemption requires payment equal to attributable credit (reduced as prescribed), after which remaining credit lapses. Disposal of capital goods requires repayment equal to reduced input credit or tax on transaction value, whichever is higher.