Transitional Input Tax Credit statement requires reporting stock without tax invoices for carry forward to Electronic Credit Ledger. Form GST TRAN 2 requires declaration of inputs held on the appointment date without invoices evidencing tax payment for carry forward to the Electronic Credit Ledger, with itemised entries by HSN, unit, quantity, value and segregated tax columns (Central Tax and Integrated Tax), records of opening stock, outward supplies and closing balance, and a separate State Tax section where single point VAT applies; the statement must be verified by an authorised signatory.