GST transitional credit: submit FORM GST TRAN-1 within prescribed period to claim carried-forward input tax credit. Registered persons must file FORM GST TRAN-1 within ninety days of the appointed day, subject to permitted extensions, to specify and claim eligible input tax credit; TRAN-1 must itemise capital goods credits, stock details, or supplier/invoice particulars as applicable. Claimed amounts are credited to the electronic credit ledger. Unregistered persons at the appointed day may claim limited proportionate credit on stocked goods without excise documents under a six-period scheme, subject to conditions, payment on subsequent supplies, periodic TRAN-2 statements, and identifiable storage of stock.