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    <title>Specifies the conditions for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017</title>
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    <description>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.</description>
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