GSTR-3B filing deadline set with conditional later date for TRAN-1 filers requiring initial cash deposit and interest on shortfall. The notification prescribes staggered last dates for filing FORM GSTR-3B for July 2017 by classes of registered persons and sets conditions for those opting to file FORM GST TRAN-1: compute and deposit tax payable in cash by the earlier deadline, file FORM GST TRAN-1 before GSTR-3B, and if GSTR-3B shows higher tax, pay the excess in cash by the later deadline with interest. It mandates discharge of liabilities via the electronic cash or electronic credit ledger and defines key terms for the notification.