Form GST TRAN-2: carry forward of input tax credit on stock lacking invoices to electronic credit ledger. Form GST TRAN-2 sets out a transitional reporting procedure to carry forward input tax credit for stock held on the appointment date when invoices or tax documents are not available, requiring HSN level itemisation of opening stock, outward supplies, closing balance, unit, quantity, value and columns for Central/Integrated Tax and allowable ITC, with a separate table for State Tax where applicable and a mandatory authorised signatory verification.