As explained by John Klein, for commutative regular rings any automorphism of a finitely generated module produces a $K_1$-class. Given an automorphism $(R/s)^n \to (R/s)^n$, one may view these as finitely generated $R$-modules and obtain a $K_1$-class.
Let's see how this works explicitly and try to obtain an actual element in $\rm{GL}(R)$ from an element in $\rm{GL}_n(R/s)$. The key is to produce a short exact sequence relating the automorphism of $(R/s)^n$ to automorphisms of finitely generated free $R$-modules.
Given an element of $\rm{GL}_n(R/s)$, we may lift it to an $n\times n$-matrix $U\in M_n(R)$. This is only invertible mod $s$, so we find matrices $A$ and $B$ with
$$
AU + sB = I_n
$$
where $I_n$ is the $n\times n$ identity matrix. Observe that this makes the block matrix
$$
\left(\begin{array}{cc}A & B \\ -sI_n & U\end{array}\right)
$$
invertible (one can write down the inverse explicitly, in terms of some $C$ satisfying $UA + sC = I_n$).
Now we have an exact sequence
$$
0 \to R^n\oplus (sR)^n \to R^n\oplus R^n \to (R/s)^n\to 0,
$$
where we act by automorphisms
$$
\left(\begin{array}{cc}A & sB \\ -I_n & U\end{array}\right),
\left(\begin{array}{cc}A & B \\ -sI_n & U\end{array}\right),
U
$$
which tells you that in $K_1(R)$, we have a relation
$$
\left[\begin{array}{cc}A & B \\ -sI_n & U\end{array}\right] = \left[\begin{array}{cc}A & sB \\ -I_n & U\end{array}\right] + [U],
$$
where the right hand $[U]$ requires the more general description of $K_1=G_1$ in terms of automorphisms of finitely generated modules mentioned at the beginning, but the other terms also work in the usual description via $\rm{GL}(R)$. So the transfer of $U$ isgiven by
$$
\left[\begin{array}{cc}A & B \\ -sI_n & U\end{array}\right] -\left[\begin{array}{cc}A & sB \\ -I_n & U\end{array}\right],
$$
or represented by the single $2n\times 2n$-matrix
$$\left(\begin{array}{cc}A & B \\ -sI_n & U\end{array}\right) \cdot \left(\begin{array}{cc}A & sB \\ -I_n & U\end{array}\right)^{-1}.
$$