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    <title>Conditions for furnishing the return in FORM GSTR-3B for the month of July 2017.</title>
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    <description>Notification prescribes conditions for furnishing returns in GSTR-3B for July 2017: registered persons entitled to input tax credit who do not file FORM GST TRAN-1 must compute and deposit the tax payable under the said Act in cash by the earlier deadline; those filing TRAN-1 must do so before GSTR-3B. Any shortfall between tax declared and cash deposited must be paid by the later deadline with interest. Payments must be made by debiting the electronic cash or electronic credit ledger.</description>
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      <description>Notification prescribes conditions for furnishing returns in GSTR-3B for July 2017: registered persons entitled to input tax credit who do not file FORM GST TRAN-1 must compute and deposit the tax payable under the said Act in cash by the earlier deadline; those filing TRAN-1 must do so before GSTR-3B. Any shortfall between tax declared and cash deposited must be paid by the later deadline with interest. Payments must be made by debiting the electronic cash or electronic credit ledger.</description>
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