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<h1>Chhattisgarh Reduces Late Fee for Delayed FORM GSTR-5A Filing Under GST Act 2017 to Ease Taxpayer Burden.</h1> The Government of Chhattisgarh, under the Chhattisgarh Goods and Services Tax Act, 2017, has reduced the late fee for delayed filing of FORM GSTR-5A. For registered individuals failing to file by the due date, the late fee is reduced to twenty-five rupees per day. If the state tax payable is nil, the late fee is further reduced to ten rupees per day. This adjustment is made following the Council's recommendations and aims to alleviate the financial burden on taxpayers.