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of <h1>Chhattisgarh Waives Late Fees for GSTR-3B Filings (Oct 2017-Apr 2018) under CGST Act 2017.</h1> The Government of Chhattisgarh, through its Commercial Tax Department, announced a waiver of late fees for registered persons who failed to submit their GSTR-3B returns on time for the months from October 2017 to April 2018. This waiver applies to those who submitted their declaration in FORM GST TRAN-1 by December 27, 2017, but did not file it on the portal. To benefit from this waiver, affected parties must have filed the TRAN-1 form by May 10, 2018, and the GSTR-3B returns by May 31, 2018. This decision was made under the authority of the Chhattisgarh Goods and Services Tax Act, 2017.
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