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    <title>Transitional arrangements for input tax credit.</title>
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    <description>Registered persons, other than those under section 10, may transfer eligible VAT and Entry Tax carry-forward credits and admissible unavailed input tax credit for capital goods into the electronic credit ledger on the appointed day, subject to prescribed procedures, documentation, time limits and eligibility conditions; credits inadmissible under this Act, unsupported claims under specified Central Sales Tax provisions, lack of recent invoices, and failure to furnish required returns are barred, while special rules permit credit for inputs in stock, for purchases recorded shortly after the appointed day, and for persons who paid tax at fixed rates, with prescribed calculation methods.</description>
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      <description>Registered persons, other than those under section 10, may transfer eligible VAT and Entry Tax carry-forward credits and admissible unavailed input tax credit for capital goods into the electronic credit ledger on the appointed day, subject to prescribed procedures, documentation, time limits and eligibility conditions; credits inadmissible under this Act, unsupported claims under specified Central Sales Tax provisions, lack of recent invoices, and failure to furnish required returns are barred, while special rules permit credit for inputs in stock, for purchases recorded shortly after the appointed day, and for persons who paid tax at fixed rates, with prescribed calculation methods.</description>
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