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<h1>Chhattisgarh Waives Late Fees for Delayed FORM GSTR-7 Filing Retroactively from June 2021 Under GST Act.</h1> The Government of Chhattisgarh has issued a notification under the Chhattisgarh Goods and Services Tax Act, 2017, waiving late fees for delays in filing FORM GSTR-7 returns. For registered persons required to deduct tax at source, the late fee exceeding twenty-five rupees per day is waived from June 2021 onwards. Additionally, the total late fee exceeding one thousand rupees is waived. This waiver is effective retroactively from June 1, 2021. The notification was issued by the Commercial Tax Department, authorized by the Principal Secretary, in the name of the Governor of Chhattisgarh.