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of <h1>Chhattisgarh Amends GST Notification: Revised Late Fee Waivers for Tax Returns from June 1, 2021.</h1> The Government of Chhattisgarh has amended Notification No. 76/2018-State Tax under the Chhattisgarh Goods and Services Tax Act, 2017. Effective from June 1, 2021, the amendment revises late fee waivers for registered taxpayers. Taxpayers with turnovers exceeding Rs. 5 crores for March to May 2021 have a 15-day late fee waiver from the due date. Those with turnovers up to Rs. 5 crores have varying waivers based on the tax period. Additional provisions waive excess late fees for returns filed late between June 1 and August 31, 2021, with specific fee caps for nil tax returns and those with turnovers up to Rs. 5 crores.
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