GSTR-3B filing deadlines set with conditional payment obligations and TRAN-1 filing requirements for registered taxpayers to comply promptly. Specifies deadlines and conditions for furnishing FORM GSTR-3B for July 2017: persons entitled to input tax credit who do not file FORM GST TRAN-1 must file earlier; those opting to file TRAN-1 must compute and deposit tax in cash by the earlier date, file TRAN-1 before GSTR-3B, and pay any excess cash by the later date with interest; other registered persons file by the earlier date. All liabilities must be discharged via electronic cash or credit ledgers.