GSTR-3B filing deadlines impose staged obligations for input tax credit claimants, including TRAN-1 filing and cash deposit requirements. Notification sets staggered GSTR-3B filing deadlines for July 2017 based on input tax credit entitlement and TRAN-1 filing choice: those not filing TRAN-1 must file by the earlier date; those filing TRAN-1 must compute tax payable, deposit the cash component by the earlier date, file TRAN-1 before GSTR-3B, and remit any shortfall with interest by a later date. All taxpayers must discharge liabilities through the electronic cash or credit ledger; definitions clarify 'registered person' and the computation of 'tax payable'.