GSTR-3B filing deadline: staggered dates and TRAN-1 conditions require cash deposit, TRAN-1 filing, and payment of any shortfall with interest. Notification prescribes staggered FORM GSTR-3B filing dates for July 2017 with conditions for those claiming transitional input tax credit: non-TRAN-1 filers follow an earlier deadline; TRAN-1 filers must first deposit tax payable in cash by the initial deadline, file TRAN-1 before GSTR-3B, and pay any shortfall with interest by the later deadline. All GSTR-3B filers must discharge liabilities via electronic cash or credit ledgers. Definitions for 'registered person' and 'tax payable under the Act' are provided and the notification is effective from the stated August date.