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    <description>Transitional arrangements permit registered persons (excluding composition taxpayers) to transfer admissible carried-forward VAT and unavailed capital goods credit into the electronic credit ledger, subject to return-filing and admissibility conditions, substantiation of Central Sales Tax claims, possession of prescribed invoices for inputs held on the appointed day, and prescribed calculation and reporting requirements; special procedural allowances apply for certain unregistered or exempt-supply persons and for invoices recorded shortly after the appointed day.</description>
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      <description>Transitional arrangements permit registered persons (excluding composition taxpayers) to transfer admissible carried-forward VAT and unavailed capital goods credit into the electronic credit ledger, subject to return-filing and admissibility conditions, substantiation of Central Sales Tax claims, possession of prescribed invoices for inputs held on the appointed day, and prescribed calculation and reporting requirements; special procedural allowances apply for certain unregistered or exempt-supply persons and for invoices recorded shortly after the appointed day.</description>
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