GSTR-3B filing deadline adjusted for July returns, with conditions for TRAN-1 filing and interim cash deposit requirements. Specification of staggered filing dates for FORM GSTR-3B for July 2017 distinguishing registered persons by entitlement to transitional input tax credit and their election on filing FORM GST TRAN-1; those electing to file TRAN-1 must deposit interim cash for tax payable, file TRAN-1 before GSTR-3B, and pay any shortfall with interest by the later due date. All GSTR-3B filers must discharge liabilities by debiting electronic cash or credit ledgers; 'tax payable under the said Act' is defined as the difference between tax in GSTR-3B and entitled input tax credit.