GSTR-3B filing deadline adjusted with conditional cash deposit and TRAN-1 filing requirements for July returns. Differentiates last dates for filing FORM GSTR-3B for July 2017: persons entitled to input tax credit but not filing FORM GST TRAN-1 had an earlier deadline; those opting to file TRAN-1 must compute and deposit the tax payable in cash by the earlier deposit deadline, file TRAN-1 before GSTR-3B, and pay any excess tax in cash with interest by the later deadline. All GSTR-3B filers must discharge liabilities via the electronic cash or credit ledger. The notification is retrospective to a specified August 2017 date.