GSTR-3B return filing: conditional TRAN-1 submission and staged cash payment requirements before final GSTR-3B settlement. Notification prescribes distinct deadlines and conditions for furnishing FORM GSTR-3B for July 2017: persons opting to file FORM GST TRAN-1 must compute and deposit the tax payable under the said Act for July in cash by the earlier date, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash with interest by the later date; other classes have the earlier filing deadline. It also requires discharge of liabilities via the electronic cash or credit ledger and defines key terms.