WITH t AS
(
-- Sample Data --
SELECT /*+ materialize */
       TRUNC(sysdate, 'mm') + LEVEL - 1 dt
     , FLOOR(DBMS_RANDOM.VALUE(0, 99)) v1
     , FLOOR(DBMS_RANDOM.VALUE(0, 99)) v2
  FROM dual
 CONNECT BY LEVEL <= 31
)
SELECT *
  FROM (SELECT TO_NUMBER(TO_CHAR(dt, 'dd')) dd
             , TO_CHAR(dt, 'dy') dy
             , TO_CHAR(v1) v1
             , TO_CHAR(v2) v2
          FROM t
         WHERE dt >= TO_DATE('201703', 'yyyymm')
           AND dt < LAST_DAY(TO_DATE('201703', 'yyyymm')) + 1
        )
 UNPIVOT (v FOR gb IN (dy, v1, v2))
 PIVOT (MIN(v) FOR dd IN ( 1, 2, 3, 4, 5, 6, 7, 8, 9,10
                         ,11,12,13,14,15,16,17,18,19,20
                         ,21,22,23,24,25,26,27,28,29,30
                         ,31 ) )
;