GSTR-3B filing deadlines: conditional requirements for transitional input tax credit claimants and electronic ledger payment obligations. The Commissioner prescribes conditional deadlines for filing FORM GSTR-3B for July 2017 based on whether registered persons will claim transitional input tax credit and file FORM GST TRAN-1. Those opting to file TRAN-1 must compute and deposit tax in cash by the initial deadline, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash by the later deadline with interest. All liabilities must be discharged through the electronic cash ledger or electronic credit ledger. Definitions of 'registered person' and 'tax payable under the Act' are provided.