Input tax credit transitional rules require electronic TRAN 1 filing and conditional ledger crediting for in stock goods. Registered persons must submit FORM GST TRAN 1 within the prescribed period to claim input tax credit under section 140, itemising capital goods and stock details where relevant; admitted credits are credited to the electronic credit ledger. Persons without prior registration or documentary evidence may avail a restricted credit on stock subject to identification, procurement document availability, periodic reporting in FORM GST TRAN 2, storage identification and limited availability across specified tax periods, with ledger crediting only after tax payable on subsequent supplies is paid.