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    <title>Transitional arrangements for input tax credit.</title>
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    <description>Registered persons, excluding composition taxpayers, may transfer admissible VAT credits and unavailed capital goods credit into the electronic credit ledger on the appointed day if those credits are allowable under both the prior law and this Act, supported by required returns and invoices or prescribed documents; unsubstantiated inter state tax claims are ineligible for credit but refundable when substantiated; inputs and goods held in stock by previously unregistered suppliers or those dealing in exempt or tax free goods may be credited subject to eligibility, possession of recent invoices or prescribed documentation, and prescribed computation rules.</description>
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      <title>Transitional arrangements for input tax credit.</title>
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      <description>Registered persons, excluding composition taxpayers, may transfer admissible VAT credits and unavailed capital goods credit into the electronic credit ledger on the appointed day if those credits are allowable under both the prior law and this Act, supported by required returns and invoices or prescribed documents; unsubstantiated inter state tax claims are ineligible for credit but refundable when substantiated; inputs and goods held in stock by previously unregistered suppliers or those dealing in exempt or tax free goods may be credited subject to eligibility, possession of recent invoices or prescribed documentation, and prescribed computation rules.</description>
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