Extension of time for filing FORM GSTR-3B requires pre-deposit, TRAN-1 filing before GSTR-3B, and payment of any shortfall with interest. The notification prescribes conditional extensions for filing FORM GSTR-3B for July 2017: registrants who will file FORM GST TRAN-1 must first compute and deposit tax payable for July in cash by an earlier deadline, file TRAN-1 before GSTR-3B, and remit any shortfall shown in GSTR-3B by the later deadline with interest; all return filers must discharge liabilities by debiting the electronic cash or credit ledger.