Generally You are not required to file TRAN1,But if you want to take credit of input with respect to stock of appointed date ie; 1st July 2017, then you can file TRAN1 (Table No-7A, 7B,7C) and get credit even thought you were not registered person under existing law, kindly refer provision u/s 140(3),140(4),140(6) in detail
sir plz understand,ITC means tax paid in input(purchase),if you had purchased exempted item so tax was not paid, therefore not a question of ITC, so you need not to file GSTR TRAN1 ok
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