TRAN 1 Registered persons under GST, may be registered or unregistered under old regimeThose registering under GST as composition dealer31th December 2017 ** TRAN 2 Registered persons under GST but unregistered or under old regime A dealer or trader who does not have documents of duty paidA manufacturer registered under excise A service provider registered under service taxMonthly from July 2017 to December 2017