Return filing deadline for FORM GSTR-3B specified according to input tax credit entitlement and TRAN-1 filing status. Specification of staggered last dates for furnishing FORM GSTR-3B for July 2017 tied to entitlement to input tax credit and filing of FORM GST TRAN-1. Those entitled to credit but not filing TRAN-1 by the cutoff must file GSTR-3B by the earlier date. Those filing TRAN-1 by the cutoff must compute and deposit tax payable in cash by the earlier deposit date, file TRAN-1 before GSTR-3B, and remit any excess tax shown in GSTR-3B over the earlier deposit by the later date with interest. All other registrants follow the earlier common deadline and must discharge liabilities by debiting electronic cash or credit ledgers.