Input tax credit transition: carry forward VAT and entry tax to the electronic credit ledger subject to prescribed conditions. Transitional provisions permit registered persons (excluding those under section 10) to transfer Value Added Tax and Entry Tax credits carried forward under prior law into the electronic credit ledger, subject to inadmissibility where not allowable under this Act, non-filing of required returns for six months before the appointed day, and failure to substantiate certain Central Sales Tax claims as prescribed; unavailed capital goods credit transferable only if admissible under both laws; special rules allow claims for inputs held on the appointed day by previously unregistered or exempt-supplying persons on producing tax invoices issued within twelve months, with prescribed calculation and reporting mechanisms and limited invoice-less relief under safeguards.