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<h1>Transitional credit affects July GSTR-3B tax discharge; procedures require TRAN-1 filing and cash deposit with interest for shortfalls.</h1> Filing procedures for FORM GSTR-3B distinguish registered persons not availing transitional credit and those availing it. Non availing persons calculate tax as (output tax + reverse charge tax) minus input credit for July, deposit that cash by 20.08.2017 to the electronic cash ledger, and file GSTR-3B by that date after debiting electronic ledgers. Availing persons calculate tax as (output tax + reverse charge tax) minus (transitional credit + input credit), deposit cash by 20.08.2017, file FORM GST TRAN-1 before GSTR-3B, pay any balance with interest from 21.08.2017, and file GSTR-3B by 28.08.2017.