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    <description>Specification of staggered filing dates for FORM GSTR-3B for July 2017 distinguishing registered persons by entitlement to transitional input tax credit and their election on filing FORM GST TRAN-1; those electing to file TRAN-1 must deposit interim cash for tax payable, file TRAN-1 before GSTR-3B, and pay any shortfall with interest by the later due date. All GSTR-3B filers must discharge liabilities by debiting electronic cash or credit ledgers; &quot;tax payable under the said Act&quot; is defined as the difference between tax in GSTR-3B and entitled input tax credit.</description>
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