Pharmaceutical dealers: GST composition eligibility, registration, ITC transitional claims, and obligation to file CMP-02 and TRAN-1. Under GST pharmaceutical dealers must register if aggregate turnover exceeds the threshold or in specified categories; the turnover of medicines counts toward composition scheme eligibility. Composition filers must submit FORM GST CMP-02, cannot collect tax or claim ITC, and are subject to prescribed composition rates and disqualifications for interstate stock. Transitional ITC allows 100% credit with duty-paid documents or a reduced prescribed credit on furnishing stock details in FORM GST TRAN-1, subject to conditions and safeguards.