GSTR-3B filing deadline set for different taxpayer classes; TRAN form filers must pre-deposit tax and may pay shortfall with interest. Staggers deadlines for furnishing FORM GSTR-3B for July, 2017 by class: those entitled to input tax credit but not filing FORM GST TRAN-1 by the TRAN cut-off must file by the earlier date; those opting to file FORM GST TRAN-1 by the TRAN cut-off may file later provided they compute and deposit the tax payable for July in cash by the earlier date, file FORM GST TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash by the later date with interest from the day after the earlier deposit deadline. Payment must be made by debiting the electronic cash or credit ledger.