GSTR-3B filing deadline clarified: staggered timelines and TRAN-1 conditions with prescribed cash deposit and ledger payments. Staggered deadlines require different classes of registered persons to furnish FORM GSTR-3B for July 2017 based on entitlement to input tax credit and election to file FORM GST TRAN-1. Electing persons must compute tax payable for July, deposit that tax in cash by the earlier deadline, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash with interest from the prescribed date. All GSTR-3B filers must discharge liabilities by debiting the electronic cash or electronic credit ledger.