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    <title>Notification for filing Return in Form GSTR-3B</title>
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    <description>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 &quot;registered person&quot; and the computation of &quot;tax payable&quot;.</description>
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