GSTR-3B filing deadlines require specified registered persons to deposit tax, file TRAN-1 and reconcile liabilities. The Commissioner prescribes staggered deadlines and conditions for furnishing FORM GSTR-3B for July 2017 by specified classes of registered persons, distinguishing those who will or will not file FORM GST TRAN-1 within the cut-off. Tax payable for July 2017 must be computed and, where required, deposited in cash by the earlier date; TRAN-1 must be filed before GSTR-3B; any shortfall must be paid in cash by the later date with interest. Liabilities under GSTR-3B are to be discharged via the electronic cash or credit ledger, subject to section 49.