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<h1>Chhattisgarh Government Waives Late Fees for GSTR-3B Returns of August and September 2017 u/s 128 of GST Act.</h1> The Government of Chhattisgarh, through its Commercial Tax Department, issued a notification waiving the late fee for registered persons who did not file their GSTR-3B returns for August and September 2017 by the due date. This waiver is enacted under the powers granted by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017, following the recommendations of the Council. The notification is officially issued by the Special Secretary in the name of the Governor of Chhattisgarh.