GSTR-3B filing conditions require TRAN-1 linkage, initial cash deposit, and ledger-based payment with interest for shortfalls. Specifies conditions for furnishing FORM GSTR-3B for July 2017: taxpayers opting to file FORM GST TRAN-1 must compute and deposit tax payable in cash by the earlier deadline, file TRAN-1 before GSTR-3B, and pay any excess tax declared in GSTR-3B in cash by the later deadline with interest from the day after the initial deposit deadline; all GSTR-3B filers must discharge liabilities by debiting the electronic cash or credit ledger.