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    <title>Notification of the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017</title>
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    <description>Notification prescribes that registered persons opting to file FORM GST TRAN-1 must compute and deposit the tax payable for July 2017 in cash by the earlier deadline, file TRAN-1 before submitting FORM GSTR-3B, and, where the GSTR-3B shows higher tax than the earlier deposit, pay the shortfall in cash by the later deadline with applicable interest; all registered persons must discharge tax-related liabilities by debiting the electronic cash or electronic credit ledger.</description>
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      <description>Notification prescribes that registered persons opting to file FORM GST TRAN-1 must compute and deposit the tax payable for July 2017 in cash by the earlier deadline, file TRAN-1 before submitting FORM GSTR-3B, and, where the GSTR-3B shows higher tax than the earlier deposit, pay the shortfall in cash by the later deadline with applicable interest; all registered persons must discharge tax-related liabilities by debiting the electronic cash or electronic credit ledger.</description>
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