Filing of GSTR-3B: conditional deadlines tied to TRAN-1 choice and cash payment compliance before final return. Furnishing of FORM GSTR-3B for July 2017 carries staggered deadlines tied to TRAN-1 filing choices: non-TRAN-1 filers must file by the earlier date; TRAN-1 filers may file later after depositing in cash the tax payable for July, filing TRAN-1 prior to GSTR-3B, and paying any shortfall with interest by the later date. All liabilities must be discharged by debiting the electronic cash or electronic credit ledger as required by the Act.