Quick Navigation
Section 170 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
170. Rounding off of tax, etc.-
The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.
Related Sections
Related Acts
- Chief Election Commissioner and Other Election Commissioners (Appointment, Conditions of Service and Term of Office) Act, 2023
- Post Office Act, 2023
- Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019
- Indian Antarctic Act, 2022
- The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013
* Only for reference.