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<h1>Claim transitional input tax credit by electronically filing FORM GST TRAN-1 within 90 days, with TRAN-2 periodic filings</h1> A registered person entitled to transitional input tax credit must electronically file FORM GST TRAN-1 within ninety days of the appointed day (with permitted extensions) specifying eligible duties/taxes and detailed particulars for capital goods and stock; the credited amount is posted to the applicant's electronic credit ledger. Special provisions allow persons not previously registered to claim limited credit on in-stock goods at prescribed rates (60%/40% of central tax or 30%/20% if integrated tax paid), available over six tax periods, subject to conditions (non-exempt goods, possession of procurement documents, identifiable stock) and periodic submission of FORM GST TRAN-2.