Input tax credit carryforward rules limit pre-GST CENVAT/VAT credits to admissible, filed and substantiated claims under transitional provisions.

Transitional rules permit carryforward of CENVAT/VAT credit as input tax credit in the electronic ledger for registered persons (excluding composition electors) only if the credit is admissible under GST, all required pre-appointment returns for the six months before the appointed day are filed, and the credit is not excluded by notification; certain unsubstantiated CST claims are ineligible under state law but refundable under existing law when substantiated. Goods sent for job work or testing before the appointed day and returned within six months (extendable on cause) are not taxable; failure to return triggers recovery of ITC, and wrongful credits not recovered earlier become GST arrears.

---

---

---