Transitional GST ITC/Stock Statement requires invoice-level disclosure, credit reconciliation, CTD filing and reporting of job-worker stock. Form GST TRAN-1 sets out the disclosure and reconciliation required to carry forward input tax credits and stock on transition to GST, distinguishing credits admissible as central tax and State/UT tax, requiring invoice-level particulars and statutory form details, providing for transfer of centralized registration credits, treatment of unavailed capital goods credit, CTD-based claims (with TRANS-3 filing), and reporting of goods with job-workers, agents and on approval, with verification by an authorised signatory.