Section 170 of GST – Rounding off of tax, etc. Complete Details for GST Section 170 under GST Act 2017. In this GST Section you may find all details for Rounding off of tax, etc GST Act 2017. Detailed Analysis of GST Section 170 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 170. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 170 of GST Act 2017 – Rounding off of tax, etc, gst all sections and definitions. Now Check more details from below….
Section 170 of GST – 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.
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