GSTR-3B filing deadlines clarified with staggered dates and deposit-and-TRAN-1 conditions for July returns for registered persons GSTR-3B filing deadlines for July 2017 are set with an earlier date for most registered persons and a later date for those entitled to input tax credit who opt to file FORM GST TRAN-1 by the cut-off, subject to: (i) computing and depositing in cash the tax payable for July by the earlier deposit date; (ii) filing FORM GST TRAN-1 before GSTR-3B; and (iii) paying any excess tax in cash with interest by the later date. Payments must be discharged via electronic cash or credit ledgers and the notification takes immediate effect.