GST return filing conditions: staged deadlines, mandatory TRAN 1 filing where applicable, cash deposit requirement and interest on shortfalls. Notification prescribes conditions for furnishing returns in GSTR-3B for July 2017: registered persons entitled to input tax credit who do not file FORM GST TRAN-1 must compute and deposit the tax payable under the said Act in cash by the earlier deadline; those filing TRAN-1 must do so before GSTR-3B. Any shortfall between tax declared and cash deposited must be paid by the later deadline with interest. Payments must be made by debiting the electronic cash or electronic credit ledger.