Input Tax Credit transition: admissible pre GST Cenvat balances may be moved into the GST Electronic Credit Ledger for utilization.

Transitional provisions permit migration of admissible pre GST CENVAT and related credits into the GST Electronic Credit Ledger on migration, subject to conditions in the CGST Act and Rules. They set out the manner of claiming ITC on inputs, input services, capital goods, stock and goods sent on job work, require specified declarations (including forms TRAN 1 and TRAN 2 and declarations for stock and job work), provide for revision mechanisms and address recovery of wrongly availed credit.

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