Return filing deadline for GSTR-3B set with staged compliance and cash deposit requirements for input tax credit claimants. Notification prescribes staggered return filing deadlines for FORM GSTR-3B for July 2017 with conditions for persons entitled to input tax credit: those not filing FORM GST TRAN-1 by the TRAN-1 due date have an earlier GSTR-3B deadline; those filing TRAN-1 by that date have a later GSTR-3B deadline subject to (i) interim cash deposit of tax under Rule 87, (ii) filing TRAN-1 before GSTR-3B, and (iii) payment of any excess tax with interest. Liabilities must be discharged via electronic cash or credit ledger.