Prescribed time and manner: Section 140 requires input tax credit and stock claims to be made within prescribed timelines. The amendment adds a prescribed time and manner requirement throughout section 140, so that transitional claims, stock declarations related to the appointed day, eligibility for credit and reclamation of credit are all expressly subject to time limits and procedural rules as may be prescribed; the insertions and substitutions are deemed operative from the appointed day and were brought into force by subsequent notification.