GSTR-3B filing deadline set with conditional TRAN form filing and cash deposit requirements, plus interest on shortfall. Specification of last dates and conditional requirements for furnishing returns in FORM GSTR-3B for July 2017: persons entitled to input tax credit but not filing the TRAN form must file by the earlier deadline; those opting to file the TRAN form by its due date may file GSTR-3B later provided they compute and deposit tax in cash by the earlier date, file the TRAN form before GSTR-3B, and pay any excess cash with interest by the later date. All registrants must discharge liabilities by debiting the electronic cash or credit ledger by the earlier deposit date.